select add_months (trunc (sysdate, 'year'), 12) - 1 "last date of year"
from dual;
select trunc (sysdate, 'year') "first day of year" from dual;
select next_day (trunc (sysdate, 'year'), 'friday') "first friday of year"
from dual;
select next_day (next_day (trunc (sysdate, 'year'), 'friday'), 'friday')
"second friday of year"
from dual;
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