Con cte recursivo que va de arriba a abajo:
with cte as(
select *, code as ultimate from t where code = under
union all
select t.*, c.ultimate from t
join cte c on c.code = t.under
where t.code <> t.under
)
select * from cte
Para datos:
create table t (code int, name varchar(100), under int)
insert into t values
(1, 'National Sales Manager', 1),
(2, 'regional sales manager', 1),
(3, 'area sales manager', 2),
(4, 'sales manager', 3),
(5, 'a', 5),
(6, 'b', 5),
(7, 'c', 5),
(8, 'd', 7),
(9, 'e', 7),
(10, 'f', 9),
(11, 'g', 9)
genera la salida:
code name under ultimate
1 National Sales Manager 1 1
5 a 5 5
6 b 5 5
7 c 5 5
8 d 7 5
9 e 7 5
10 f 9 5
11 g 9 5
2 regional sales manager 1 1
3 area sales manager 2 1
4 sales manager 3 1
Violín http://sqlfiddle.com/#!6/17c12e/1
