Tranformando colunas em linhas

CREATE OR REPLACE FUNCTION col_to_row (p_select  IN VARCHAR2,

                                       p_dlmtr IN VARCHAR2 DEFAULT ',' )

RETURN VARCHAR2

/*AUTHID CURRENT_USER --Somente o usuário que criou pode executar*/

AS

TYPE c_refcur IS REF CURSOR;

c_dummy   c_refcur;

lc_str    VARCHAR2(4000);

lc_colval VARCHAR2(4000);

BEGIN

    OPEN c_dummy FOR p_select;

    LOOP

        FETCH c_dummy INTO lc_colval;

        EXIT WHEN c_dummy%NOTFOUND;

        lc_str := lc_str || p_dlmtr || lc_colval;

    END LOOP;

    CLOSE c_dummy;

    RETURN SUBSTR(lc_str,2);

END;

--Executando

SELECT COL_TO_ROW(‘SELECT COL1 FROM TABELA’) FROM DUAL