create function [dbo].[fn_split](
   @str varchar(8000),
 @spliter char(1)
    )
   returns @returnTable table (idx int primary key identity, item varchar(8000))
   as
  begin
   declare @spliterIndex int
   select @str = @str + @spliter
   SELECT @str = @spliter + @str + @spliter
     
    INSERT @returnTable
 SELECT SUBSTRING(@str,N+1,CHARINDEX(@spliter,@str,N+1)-N-1)
   FROM dbo.Tally
  WHERE N < LEN(@str)
    AND SUBSTRING(@str,N,1) = @spliter
  ORDER BY N  

  return
end

declare @skills table (Resource_Id int,  Skill_Id varchar(20))
insert into @skills
select 101, 'sqlserver' union all
select 101, 'vb.net' union all
select 101, 'oracle' union all
select 102, 'sqlserver' union all
select 102, 'java' union all
select 102, 'excel' union all
select 103, 'vb.net' union all
select 103, 'java' union all
select 103, 'oracle'
---
select * from @skills s1
---  Concatenated Format
set statistics time on;
SELECT Resource_Id,stuff((    SELECT ',' + Skill_Id
                               FROM @skills s2
                             WHERE s2.Resource_Id= s1.resource_ID   --- must match GROUP BY below
                             ORDER BY Skill_Id
                               FOR XML PATH('')
                            ),1,1,'')  as [Skills]
FROM @skills s1
GROUP BY s1.Resource_Id --- without GROUP BY multiple rows are returned
ORDER BY s1.Resource_Id
set statistics time off;
 
--- CrossTab Format
 
SELECT Resource_Id
      ,MAX(case when skill_id = 'Excel' then 'Yes' else '' end) as Excel
      ,MAX(case when skill_id = 'Java' then 'Yes' else '' end) as Java
        ,MAX(case when skill_id = 'Oracle' then 'Yes' else '' end) as Oracle
        ,MAX(case when skill_id = 'SQLServer' then 'Yes' else '' end) as SQLServer
      ,MAX(case when skill_id = 'VB.Net' then 'Yes' else '' end) as [VB.Net]
FROM @skills
Group by Resource_Id