SQL

SQL NOT EXISTS

SELECT customer_id, first_name
FROM Customers
WHERE NOT EXISTS (
  SELECT order_id
  FROM Orders
  WHERE Orders.customer_id = Customers.customer_id
);

if not exists in sql

At first glance your original attempt seems pretty close. I'm assuming that clockDate is a DateTime fields so try this:

IF (NOT EXISTS(SELECT * FROM Clock WHERE cast(clockDate as date) = '08/10/2012') 
    AND userName = 'test') 
BEGIN 
    INSERT INTO Clock(clockDate, userName, breakOut) 
    VALUES(GetDate(), 'test', GetDate()) 
END 
ELSE 
BEGIN 
    UPDATE Clock 
    SET breakOut = GetDate()
    WHERE Cast(clockDate AS Date) = '08/10/2012' AND userName = 'test'
END 
Note that getdate gives you the current date. If you are trying to compare to a date (without the time) you need to cast or the time element will cause the compare to fail.

If clockDate is NOT datetime field (just date), then the SQL engine will do it for you - no need to cast on a set/insert statement.

IF (NOT EXISTS(SELECT * FROM Clock WHERE clockDate = '08/10/2012') 
    AND userName = 'test') 
BEGIN 
    INSERT INTO Clock(clockDate, userName, breakOut) 
    VALUES(GetDate(), 'test', GetDate()) 
END 
ELSE 
BEGIN 
    UPDATE Clock 
    SET breakOut = GetDate()
    WHERE clockDate = '08/10/2012' AND userName = 'test'
END 
As others have pointed out, the merge statement is another way to tackle this same logic. However, in some cases, especially with large data sets, the merge statement can be prohibitively slow, causing a lot of tran log activity. So knowing how to logic it out as shown above is still a valid technique.

sql select if not exists

BEGIN
   IF NOT EXISTS (SELECT * FROM EmailsRecebidos 
                   WHERE De = @_DE
                   AND Assunto = @_ASSUNTO
                   AND Data = @_DATA)
   BEGIN
       INSERT INTO EmailsRecebidos (De, Assunto, Data)
       VALUES (@_DE, @_ASSUNTO, @_DATA)
   END
END

sql not exists

-- The SQL NOT EXISTS Operator will act quite opposite to EXISTS Operator. 
-- It is used to restrict the number of rows returned by the SELECT Statement.

SELECT column_name
FROM table_name
WHERE NOT EXISTS (Write Subquery to Check);