A colleague reported me an issue she is having when running an E-Business Suite query from her SQL Developer client. The query returns no rows when it does on the Oracle server itself.
This is a much known issue, a miss configuration on the client side when the queries are using USERENV conditions for example: USERENV (‘LANG’)

That query is referring to a view which has the USERENV (‘LANG’) in the where condition. The USERENV function returns information about the client session and the LANG parameter returns the ISO abbreviation for the language name, a shorter form than the existing ‘LANGUAGE’ parameter. The LANGUAGE returns the language and territory used by the current session along with the database character set in this form: “language_territory.characterset”.
To fix the issue on her windows client, she needs to change the value of her NLS_LANG in the windows registry from the Regional and Language Settings to hkey_local_machine\software\oracle\nls_lang = language_territory.charset
For example: (AMERICAN_AMERICA.UTF8)

SELECT USERENV ('LANGUAGE') "Language" FROM DUAL;  
Language  
----------------------------------------------------  
AMERICAN_AMERICA.UTF8