A, B and C are temprary variables
All the MGRSSN will be stored in A from Department table under the column name SSN.
All the ESSN will be stored in B from Dependent table under the column name SSN. So that the set difference can be calculated further.
C <-- A-B
C will store those MGRSSN who don't have any dependent.
There is natural join of employee with C, it means the names of those employees who are manager and don't have any dependent will be stored in the Result variable.