Magento including javascript and css by system path

This is a very weird problem which I had when upgrading a Magento site from to Magento Everything looks fine after upgrading except url path for javascript and css. Instead of website url, it includes javascript and css by file system path which looks like this: var/www/...

So, what is the problem here? I did a search in Google and find lots of useful information from StackOverflow, Nicksays blog,... The problem is related to javascript & css merging feature of Magento. Based on their blogs and my experience, I have some suggestion to fix this issue.

1) Clear css and js cache using admin

2) Open phpmyadmin and open `core_config_data` table. Search for path includes `merge_files`, change the value to zero (0).

3) Change owner and group of all folders and files to correct user of your Magento folder (this is required step in my case). You can have it done via SSH command.

Refresh your site and see if the problem has been solved.