create table t (
  branch varchar2(10),
  dept   varchar2(10)
);
insert into t values ('Sydney','Sales');
insert into t values ('Sydney','Research');
insert into t values ('Sydney','Finance');
insert into t values ('London','Sales');
insert into t values ('New York','Sales');
insert into t values ('New York','IT');

select * from t
pivot (min('Y') for dept in (
  'Sales' as sales, 'Research' as research, 'Finance' as finance, 'IT' as IT)
);

BRANCH    SALES  RESEARCH  FINANCE  IT  
Sydney    Y      Y         Y            
London    Y                             
New York  Y                         Y