The document provides guidelines for optimizing SQL and PL/SQL code for performance. It discusses best practices for using indexes like creating them on frequently queried columns and avoiding functions on indexed columns. Other topics covered include using EXISTS instead of JOINs when possible, avoiding DISTINCT, and placing filters in the WHERE clause instead of HAVING. Modular code design, avoiding negatives and LIKE patterns, and letting the optimizer do its work are also recommended. The goal is to help programmers write efficient code by understanding query execution and tuning techniques.
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