Define what you mean by "logged into the SME domain".
Are you talking about the NT domain, or just using the server in general? If you mean the NT domain, you'll probably want to start looking at the samba docs. I'm sure there is probably a way to see who is using the samba service(s), shares mounted, etc.
If you mean using the server in general, well, nobody really logs in to the server (except root and admin) so you're probably talking about monitoring the use of the various services -- which means checking the log files for mail (qmail, fetchmail, imp) and web (apache, squid) and ftp (proftpd).
You might also want to check for root/admin logins via ssh or telnet. The "who" command would be helpful there, as would "ps" and "top". There is also the pam module that could be generating useful info. These places are especially applicable if you have tweaked the system to allow normal users to have shell logins.
As to open files, on other *nix systems I use the "lsof" utility. You can find lsof on rpmfind.