Съхранена процедура без курсори

ALTER PROCEDURE [dbo].[AccreditationExpiryCheck] 
AS 
BEGIN 
    SET NOCOUNT ON; 

    declare @taskTypeId int = 19 -- Accreditations, automated 
    declare @firstActionTypeId int = 23 -- Accreditation expiring 
    declare @nextActionTypeId int = 3 -- Call company 

    declare @companyId int 
    declare @accreditationId int 
    declare @comment nvarchar(max) = N' accreditation for this company has expired.'

    -- find all companies and accreditations expiring 
    select ROW_NUMBER() OVER(ORDER BY c.Company_Id, a.Accred_ID) as [RecordId], c.Company_Id as [Company_Id], a.Accred_ID as [Accred_ID]
    into #COMPANIES
        from COMPANY c 
            inner join MEMBERSHIP m on c.Company_ID = m.Company_ID 
            inner join ACCREDITATION a on c.Company_ID = a.Company_ID 
        where 
            -- Accreditation expired yesterday 
            cast(a.Accred_ExpDate as DATE) = cast(DATEADD(DAY, -1, GETDATE()) as DATE) 
            and m.IsMember_Ind = 1 
            and (c.HQ_ID IS NULL OR c.HQ_ID = c.Company_ID)  -- FB4640: this isn't a 'team' co (with an HQ) 
            -- and there is no action of this type created within 1 day 
            -- of the expiry date 
            and not exists ( 
                select * from TaskAction ta where 
                    ta.FirstActionTypeId = @firstActionTypeId and 
                    ta.TaskTypeId = @taskTypeId and 
                    ta.TaskCreatedOn BETWEEN a.Accred_ExpDate AND DATEADD(DAY, 1, a.Accred_ExpDate) and 
                    ta.EntityId = c.Company_ID and  
                    ta.EntityTypeId = 1 )

    declare @recordId int = 0;
    declare @title nvarchar(max);
    declare @comment2 nvarchar(max);

    while(1=1)
        begin
            select top 1 @recordId = [RecordId]
                        ,@companyId = [CompanyId]
                        ,@accreditationId = [Accred_ID]
            from #COMPANIES
            where [RecordId] > @recordId

            if @@ROWCOUNT = 0 break;

            set @title =  
                (select AccredType_Name from ACCREDITATION_TYPE at  
                inner join ACCREDITATION a on at.AccredType_ID = a.AccredType_ID 
                where a.Accred_ID = @accreditationId) 

            set @comment2 = isnull(@title, '') + ' accreditation for this company has expired.' 

                exec CreateSystemTask  
                    @taskTypeId,  
                    @firstActionTypeId, 
                    @nextActionTypeId, 
                    @companyid, 
                    @comment2, 
                    @title        
        end 

    drop table #COMPANIES 
END