How can including files impact the initialization of SESSION variables in PHP?

When including files in PHP, it's important to be mindful of where session variables are being initialized. If session variables are being initialized in multiple included files, it can lead to conflicts and unexpected behavior. To solve this issue, it's recommended to initialize session variables in a single file and include that file wherever needed.

```php
// session_init.php
session_start();
$_SESSION['user_id'] = 123;

// index.php
include 'session_init.php';
// Other code that uses session variables
```
In this example, we have a separate file `session_init.php` where we initialize the session variables. This file can be included in other files like `index.php` where the session variables are needed. This approach ensures that session variables are initialized in a single place, avoiding conflicts.