create table #DIC( 
     DEP_ID               integer                    not null, 
     DIC_ID               numeric(8)                 not null,
     constraint pk_DIC primary key (DEP_ID, DIC_ID) 
     ) 
     
     
  create table #EMP( 
     DEP_ID               integer                    not null, 
     DIC_ID               numeric(8)                 not null,
     constraint pk_EMP primary key (DEP_ID, DIC_ID) 
     )

 insert into #DIC(DEP_ID, DIC_ID)
     values (1, 1)
     
     insert into #DIC(DEP_ID, DIC_ID)
     values (1, 2)
     
     insert into #EMP(DEP_ID, DIC_ID)
     values (1, 1)
     
     insert into #EMP(DEP_ID, DIC_ID)
     values (1, 3)

  select * 
     from #DIC,
          #EMP
     where #DIC.DEP_ID = #EMP.DEP_ID and
           #DIC.DIC_ID = #EMP.DIC_ID 
           
     select * 
     from #EMP,
          #DIC
     where #DIC.DEP_ID = #EMP.DEP_ID and
           #DIC.DIC_ID = #EMP.DIC_ID