I wear one cap for Creating, Changing and Updating Data which should be rigorious documented and regulated.

However businesses need to be flexible over analysis, presentation and using the rich data that they hold to achieve business goals.

Its this use of data where we findwhat I call hacked code bolted together harded to maintain and poorly documented. Now I developed over the years an approach to this problem using XML , Functions, temporary tables and stored Procs. But in some cases (the example shows an iteration using a temporary proc in a loop ) this will give good documented code that is easy to maintain and yet flexible enough meet changes.

We need to be aware of the business need, the protection of data and the need to produce well documented code.