Everything said here was spot on. You're probably best doing this in a lookup table of sorts. That said, here is an example of the sort of "hard coding" Grant described:

;with possibleActivities (Activity) as

(

select 'Administration' union all

select 'Payroll' union all

select 'Security' union all

select 'Housekeeping'

), results (Activity, [Hours]) as

(

select 'Administration', 20 union all

select 'Payroll', 30

)

select

Activity = p.Activity,

[Hours] = isnull(r.Hours, 0)

from possibleActivities p

left outer join results r

on p.Activity = r.Activity