I thought of a quick fix, but haven't had time to implement it yet.
The big slowdown is acs_permission.permission_p (which calls that ugly view). Since it is already a pl/sql proc it might make sense to simply query the base tables one at a time and if the select count(*) returns > 0 then there is no need to query the next table(s).
This was a quick thought so I may be missing something, but we have a procedural language there is really no need to do it all in sql.
