SELECT *
  FROM (SELECT   ROUND (SUM (str_rol)) str_rol, unt_cod,
                 DECODE (unt_cod,
                         17, dpt_cod,
                         DECODE (dpt_cod, 8, 7, dpt_cod)
                        ) dpt_cod,
                 dsg_cod, 4 sft_cod,
                 DECODE (cat_cod, 1, 'PM', 2, 'DW') cat_des
            FROM sal.apr_str_01
           WHERE TRUNC (:p_too_dte) BETWEEN str_frm_dte
                                        AND DECODE (str_too_dte,
                                                    NULL, TRUNC (SYSDATE),
                                                    str_too_dte
                                                   )
             AND cat_cod = 2
        GROUP BY unt_cod,
                 DECODE (unt_cod,
                         17, dpt_cod,
                         DECODE (dpt_cod, 8, 7, dpt_cod)
                        ),
                 dsg_cod,
                 DECODE (cat_cod, 1, 'PM', 2, 'DW')) apr_str
       FULL OUTER JOIN
       (SELECT   COUNT (*) act_emp, emp_fil.unt_cod,
                 DECODE (unt_cod,
                         17, emp_fil.dpt_cod,
                         DECODE (emp_fil.dpt_cod, 8, 7, emp_fil.dpt_cod)
                        ) dpt_cod,
                 emp_fil.dsg_cod
            FROM sal.emp_fil_veu emp_fil
           WHERE TRUNC (:p_too_dte) BETWEEN unt_frm_dte AND unt_too_dte
             AND TRUNC (:p_too_dte) BETWEEN sft_frm_dte AND sft_too_dte
             AND TRUNC (:p_too_dte) BETWEEN dsg_frm_dte AND dsg_too_dte
             AND TRUNC (:p_too_dte) BETWEEN rst_frm_dte AND rst_too_dte
             AND rsg_dte IS NULL
             AND cat_cod = 2
             AND (emp_fil.emp_cod, emp_fil.bas_cod) NOT IN (
                                   SELECT emp_cod, bas_cod
                                     FROM sal.not_ent_01
                                    WHERE rin_dte IS NULL
                                          AND ap_id IS NOT NULL)
             AND (emp_fil.emp_cod, emp_fil.bas_cod) NOT IN (
                                   SELECT emp_cod, bas_cod
                                     FROM sal.not_ent_01
                                    WHERE rin_dte IS NOT NULL
                                          AND ap_id IS NULL)
        GROUP BY emp_fil.unt_cod,
                 DECODE (unt_cod,
                         17, emp_fil.dpt_cod,
                         DECODE (emp_fil.dpt_cod, 8, 7, emp_fil.dpt_cod)
                        ),
                 emp_fil.dsg_cod) act_str
       ON (    apr_str.unt_cod = act_str.unt_cod
           AND apr_str.dpt_cod = act_str.dpt_cod
           AND apr_str.dsg_cod = act_str.dsg_cod
          )