select te.EMP_CODE as EMP_CODE, te.EMP_NAME as EMP_NAME, td.DEPT_CODE as DEPT_CODE, td.DEPT_NAME as DEPT_NAME
from TBL_DEPT td full outer join TBL_EMPLOYEES te
on td.DEPT_CODE = te.DEPT_CODE
order by te.EMP_CODE, td.DEPT_CODE;