>Is there a common syntax between PL/SQL and T-SQL for joins? We are using INNER/OUTER JOINS in T-SQL and (+) syntax for PL/SQL. Our problem is that we have a back-end independent app, and maintaining separate SQL Statements for reporting is becoming overwhelming.
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>Any comments or suggestions are greatly appreciated.

About the only way to make it independent of backend is:

select ... where joins_here and filter_conditions ... union select ... [no joins] where filter_conditions not in (first select statememt)

The point is to select the orphan records in the union where you would not be joining the tables. You would also have to add place holder fields of the same data type in the unioned select statements. This can get quite complex and a PITA. You are probabley better off checking programmatically what you are connected to, and provide both options in your code.

If you have static SQL, you could store the SQL in memo fields for each type of syntax [PLSQL field, TSQL field, etc], then use macro expansion to execute it.