SELECT TOP in MS SQL

Select the top rows from your select query

SELECT TOP 1 ELG_ORDER FROM HS_HR_BM_MEDICAL_ELG_DST WHERE EMP_NUMBER = @EMP_NUMBER ORDER BY ELG_ORDER DESC

SQL CURSOR Syntax

Follow the below MS SQL syntax for create new Cursor

DECLARE emFIRST CURSOR FOR
SELECT EMP_NUMBER FROM HS_HR_EMPLOYEE
OPEN emFIRST
FETCH NEXT FROM emFIRST INTO  @EMP_NUMBER
WHILE (@@fetch_status <> -1)      
BEGIN
SELECT @CORPORATE = CT_CODE FROM HS_HR_EMPLOYEE
PRINT @EMP_NUMBER
PRINT '---------------------'
FETCH NEXT FROM emFIRST INTO  @EMP_NUMBER  
END
CLOSE  emFIRST
DEALLOCATE emFIRST