When SET ANSI_NULLS is ON, a SELECT statement that uses WHERE column_name = NULL returns zero rows even if there are null values in column_name. A SELECT statement that uses WHERE column_name <> NULL returns zero rows even if there are nonnull values in column_name.
When SET ANSI_NULLS is OFF, the Equals (=) and Not Equal To (<>) comparison operators do not follow the ISO standard. A SELECT statement that uses WHERE column_name = NULL returns the rows that have null values in column_name. A SELECT statement that uses WHERE column_name <> NULL returns the rows that have nonnull values in the column. Also, a SELECT statement that uses WHERE column_name <> XYZ_value returns all rows that are not XYZ_value and that are not NULL.
When SET ANSI_NULLS is ON, all comparisons against a null value evaluate to UNKNOWN. When SET ANSI_NULLS is OFF, comparisons of all data against a null value evaluate to TRUE if the data value is NULL. If SET ANSI_NULLS is not specified, the setting of the ANSI_NULLS option of the current database applies.
 
 
 
 
When SET QUOTED_IDENTIFIER is ON, identifiers can be delimited by double quotation marks, and literals must be delimited by single quotation marks. When SET QUOTED_IDENTIFIER is OFF, identifiers cannot be quoted and must follow all Transact-SQL rules for identifiers. For more information, see Identifiers. Literals can be delimited by either single or double quotation marks.
When SET QUOTED_IDENTIFIER is ON (default), all strings delimited by double quotation marks are interpreted as object identifiers. Therefore, quoted identifiers do not have to follow the Transact-SQL rules for identifiers. They can be reserved keywords and can include characters not generally allowed in Transact-SQL identifiers. Double quotation marks cannot be used to delimit literal string expressions; single quotation marks must be used to enclose literal strings. If a single quotation mark (') is part of the literal string, it can be represented by two single quotation marks ("). SET QUOTED_IDENTIFIER must be ON when reserved keywords are used for object names in the database.
When SET QUOTED_IDENTIFIER is OFF, literal strings in expressions can be delimited by single or double quotation marks. If a literal string is delimited by double quotation marks, the string can contain embedded single quotation marks, such as apostrophes.