아래내용 참고하시기 바랍니다.

select a.dname, c.ename
from (
       select a.deptno, a.dname, b.a
       from dept a,
            (
              select 1 a from dual union all
              select 2 from dual union all
              select 3 from dual union all
              select 4 from dual union all
              select 5 from dual union all
              select 6 from dual
            ) b
      ) a,     
      (
        select row_number() over (partition by deptno order by empno) no,
                ename,
                deptno,
                empno
        from emp
      ) c 
where a.deptno = c.deptno(+)
and a.a = c.no(+)
and a.deptno < 40
group by a.deptno, a.dname, c.empno, c.ename, a.a
order by a.deptno, c.empno, a.a