ROWTOCOL ( linhas para colunas )

SQL> CREATE OR REPLACE FUNCTION rowtocol (
  2     p_slct IN VARCHAR2,
  3     p_dlmtr IN VARCHAR2 DEFAULT ',' )
  4  RETURN VARCHAR2
  5     AUTHID CURRENT_USER AS
  6     TYPE c_refcur IS REF CURSOR;
  7     lc_str VARCHAR2(4000);
  8     lc_colval VARCHAR2(4000);
  9     c_dummy c_refcur;
 10     l number;
 11  BEGIN
 12     OPEN c_dummy FOR p_slct;
 13     LOOP
 14       FETCH c_dummy INTO lc_colval;
 15       EXIT WHEN c_dummy%NOTFOUND;
 16       lc_str := lc_str || p_dlmtr || lc_colval;
 17     END LOOP;
 18     CLOSE c_dummy;
 19     RETURN SUBSTR(lc_str,2);
 20  END;
 21  /

Function created.

SQL> SELECT ROWTOCOL('SELECT ENAME FROM EMP') FROM DUAL;

ROWTOCOL('SELECTENAMEFROMEMP')
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SQL>