DECLARE @TableA TABLE 
( 
   EmployeeID		INT 
  ,EmployeeLoginDateTime	DATETIME
  ,JobFunction VARCHAR(25)
)  


INSERT @TableA
          SELECT 123,'2012-02-01 01:00:24','Coding'
UNION ALL SELECT 123,'2012-02-01 3:00:00'	,'Programming'
UNION ALL SELECT 123,'2012-02-01 5:00:00'	 ,'LogOut'

UNION ALL SELECT 234,'2012-02-01 01:00:24','Coding'
UNION ALL SELECT 234,'2012-02-01 3:00:00'	,'Programming'
UNION ALL SELECT 234,'2012-02-01 5:00:00' ,'Coding'  
UNION ALL SELECT 234,'2012-02-02 01:00:24','Coding'
UNION ALL SELECT 234,'2012-02-02 3:00:00'	,'Programming'
UNION ALL SELECT 234,'2012-02-02 5:00:00' ,'Coding'  
UNION ALL SELECT 234,'2012-02-03 5:00:00' ,'Coding'  
UNION ALL SELECT 234,'2012-02-04 5:00:00' ,'Coding'  
UNION ALL SELECT 234,'2012-02-04 7:00:00' ,'Logout'  

UNION ALL SELECT 567,'2012-02-01 3:00:00'	,'Programming'
UNION ALL SELECT 567,'2012-02-01 5:00:00'	 ,'LogOut'
UNION ALL SELECT 567,'2012-02-02 3:00:00'	,'Programming'
UNION ALL SELECT 789,'2012-02-01 3:00:00'	,'Programming'

SELECT   EmployeeID
    	,CrsApp.EmployeeLoginDateTime
    	,'Missed LogOut' JobFunction
FROM @TableA OutTab
CROSS APPLY ( SELECT DATEADD(DD,DATEDIFF(DD,0,OutTab.EmployeeLoginDateTime),0) ) CrsApp (EmployeeLoginDateTime)
WHERE NOT EXISTS 
          ( SELECT 1 
            FROM @TableA InrTab
            WHERE InrTab.JobFunction = 'LogOut'
              AND InrTab.EmployeeID = OutTab.EmployeeID
              AND DATEADD(DD,DATEDIFF(DD, 0 ,InrTab.EmployeeLoginDateTime),0) = CrsApp.EmployeeLoginDateTime)
GROUP BY EmployeeID
    	,CrsApp.EmployeeLoginDateTime
                  

; WITH CTE AS
(
	SELECT   EmployeeID
    		,EmployeeLoginDateTime = DATEADD(DD,DATEDIFF(DD,0,OutTab.EmployeeLoginDateTime),0) 
    		,JobFunction  = CASE WHEN JobFunction = 'Logout' THEN 1 
    							 ELSE 0
    						END
	FROM @TableA OutTab
)
SELECT   EmployeeID 
       , EmployeeLoginDateTime
       , 'Missed LogOut' Comment
FROM   CTE
GROUP BY EmployeeID , EmployeeLoginDateTime
HAVING SUM(JobFunction) = 0

Table '#32AB8735'. Scan count 2, logical reads 17, physical reads 0, read-ahead reads 0, lob logical reads 0, lob physical reads 0, lob read-ahead reads 0.

 SQL Server Execution Times:
   CPU time = 0 ms,  elapsed time = 86 ms.
Table '#32AB8735'. Scan count 1, logical reads 1, physical reads 0, read-ahead reads 0, lob logical reads 0, lob physical reads 0, lob read-ahead reads 0.

 SQL Server Execution Times:
   CPU time = 0 ms,  elapsed time = 65 ms.