select decode(no, 1, dname, 2, dname||' 소계', '합계') dname,
        decode(no, 1, job ) job ,
  sum(cnt) cnt
   from ( select dname, job, cnt
          from    
             ( select deptno, job, count(*) cnt
               from emp
               group by deptno, job) emp,dept
         where emp.deptno = dept.deptno),
        ( select 1 no from dual
          union all
          select 2 no from dual
    union all
    select 3 no from dual)
 group by no,
          decode(no, 1, dname, 2, dname||' 소계',  '합계'),
          decode(no, 1, job )