{
  "1427766555" => { bob => 10 },
  "1427766556" => { bill => 5 },
  "1427766557" => { bob => 12 },
}

##</code><code>##

#! perl
use strict;
use warnings;

my (%names, %times);

while (<DATA>)
{
    chomp;
    my ($value, $time, $name) = split /,\s*/;
    next unless defined $name;
    $names{$name} = undef;
    $times{$time}->{$name} = $value;
}

print join(',', 'time', sort keys %names), "\n";

for my $time (sort keys %times)
{
    print $time, ',';

    for my $name (sort keys %names)
    {
        print +(exists $times{$time}->{$name}) ?
                       $times{$time}->{$name} : '', ',';
    }

    print "\n";
}

__DATA__
12,1427766557, bob
5,1427766556, bill
10,1427766555, bob

##</code><code>##

13:55 >perl 1224_SoPW.pl
time,bill,bob
1427766555,,10,
1427766556,5,,
1427766557,,12,

13:55 >