DECLARE @GroupID INT, @SubjectID INT

DECLARE GroupCursor CURSOR FOR
SELECT Номер
FROM Группа

OPEN GroupCursor

FETCH NEXT FROM GroupCursor INTO @GroupID

WHILE @@FETCH_STATUS = 0
BEGIN
    DECLARE SubjectCursor CURSOR FOR
    SELECT ID
    FROM Предметы

    OPEN SubjectCursor

    FETCH NEXT FROM SubjectCursor INTO @SubjectID

    WHILE @@FETCH_STATUS = 0
    BEGIN
        INSERT INTO Изучение (Группа_Номер, ID_Предмета, Часы, Вид_аттестации)
        VALUES (@GroupID, @SubjectID, 144, 'Экзамен')

        FETCH NEXT FROM SubjectCursor INTO @SubjectID
    END

    CLOSE SubjectCursor
    DEALLOCATE SubjectCursor

	FETCH NEXT FROM GroupCursor INTO @GroupID
END

CLOSE GroupCursor
DEALLOCATE GroupCursor