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+==== Spec ====
+<code>
+PACKAGE PCK_SALARY
+  IS
+--
+-- To modify this template, edit file PKGSPEC.TXT in TEMPLATE
+-- directory of SQL Navigator
+--
+-- Purpose: Briefly explain the functionality of the package
+--
+-- MODIFICATION HISTORY
+-- Person      Date    Comments
+-- ---------   ------  ------------------------------------------
+   -- Enter package declarations as shown below
+  tax_percent number;
+  euro2dollar number;
+  called_init boolean := false;
+  PROCEDURE init;
+  PROCEDURE calc_tax;
+  PROCEDURE calc_tax(v_employee_id IN number);
+   FUNCTION tax
+     ( salary IN number)
+     RETURN  number;
+END; -- Package spec
+</code>
+==== Body ====
+<code>
+CREATE OR REPLACE PACKAGE BODY PCK_SALARY
+IS
+--
+-- To modify this template, edit file PKGBODY.TXT in TEMPLATE
+-- directory of SQL Navigator
+--
+-- Purpose: Briefly explain the functionality of the package body
+--
+-- MODIFICATION HISTORY
+-- Person      Date    Comments
+-- ---------   ------  ------------------------------------------
+   -- Enter procedure, function bodies as shown below
+   PROCEDURE init
+    IS
+   BEGIN
+    select isnumeric(par_value) into tax_percent from parameter
+      where par_key='tax_percent';
+    called_init := true;
+   END;
+   PROCEDURE calc_tax(v_employee_id IN number)
+     is
+     BEGIN
+     update emp_bonus
+       set tax = tax(salary)
+       where emp_id = v_employee_id;
+   end;
+   PROCEDURE calc_tax
+    IS
+    cursor cur_emp_bonus is
+      select * from emp_bonus
+      for update of tax;
+    rec_emp_bonus emp_bonus%rowtype;
+   BEGIN
+    for rec_emp_bonus in cur_emp_bonus loop
+      calc_tax(rec_emp_bonus.emp_id);
+    end loop;
+   -- dbms_output.put_line(isnumeric(tax_percent));
+   END;
+  FUNCTION tax
+     ( salary IN number)
+     RETURN  number
+  is
+  begin
+   if called_init=false then
+     init;
+   end if;
+  return salary*isnumeric(tax_percent);
+  end;
+   -- Enter further code below as specified in the Package spec.
+END;
+/
+</code>

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