CREATE PROCEDURE dbo.max_user
	@lmax int OUTPUT,	-- I don't know what PLS_INTEGER is, I've assumed an "int"
	@lday int OUTPUT	-- PLS_INTEGER
AS

DECLARE	@TRUNC_SYSDATE	datetime

-- I have assumed that TRUNC(SYSDATE) is Today's date (with NO time)
SELECT	@TRUNC_SYSDATE = DATEADD(Day, 0, DATEDIFF(Day, 0, GetDate()))

SELECT	@lmax = COUNT(*) 
FROM	sapr3.USR41 
WHERE	mandt = '240'

SELECT	@lday = COUNT(*)
FROM	sapr3.ZBC_MAX_USER 
WHERE	    sample_date >= @TRUNC_SYSDATE
	AND sample_date < DATEADD(Day, 1, @TRUNC_SYSDATE)	-- Before tomorrow

IF @lday > 0 THEN
BEGIN
	UPDATE	sapr3.ZBC_MAX_USER 
	SET	[MAX] = @lmax 
	WHERE	    sample_date = @TRUNC_SYSDATE
		AND [MAX] < @lmax
--	COMMIT WORK
END
ELSE
BEGIN
	INSERT INTO sapr3.ZBC_MAX_USER (sample_date, [MAX]) VALUES (@TRUNC_SYSDATE, @lmax);
--	COMMIT WORK;
END
-- This duplciate ELSE presumably doesn;t do anything in Oracle??
-- ELSE
-- BEGIN
-- 	INSERT INTO sapr3.ZBC_MAX_USER (sample_date, [MAX]) VALUES (@TRUNC_SYSDATE, @lmax);
-- --	COMMIT WORK;
-- END
GO