Difference between regular update and update with execute immediate

Hi everyone, I have seen some code where developers have executed insert and update statement using execute immediate.
for example :
execute immediate ('Update employees set employee_salary = :x');
I can update record using the following statement where x is a number (salary)
update employee
set employee_salary = x;
It works fine as well
Whats the difference? and what way is recommended
Thanks

My guess is that sqlplus does a commit on exit:
In session 1:
SQL> create table test (col1 number);
Table created.
SQL> begin
  2    execute immediate 'insert into test values (1)';
  3  end;
  4  /
PL/SQL procedure successfully completed.In session 2:
SQL> select * from test;
no rows selectedIn session 1:
SQL> exec execute immediate 'insert into test values (2)';
PL/SQL procedure successfully completed.In session 2:
SQL> select * from test;
no rows selectedIn session 1:
SQL> disconnect
Disconnected from Oracle Database 10g Enterprise Edition Release 10.2.0.3.0 - 64bit Production
With the Partitioning, Oracle Label Security, OLAP and Data Mining optionsIn session 2:
SQL> select * from test;
      COL1
         1
         2

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    SAP creates user exits for specific programs, screens, and menus within standard R/3 applications. These exits do not contain any functionality. Instead, the customer exits act as hooks. You can hang your own add-on functionality onto these hooks.
    Types of Exits
    There are several different types of user exits. Each of these exits acts as hooks where you can attach or "hang" your own add-ons.
    Menu Exits
    Menu exits add items to the pulldown menus in standard SAP applications. You can use these menu items to call up your own screens or to trigger entire add-on applications.
    SAP creates menu exits by defining special menu items in the Menu Painter. These special entries have function codes that begin with "+" (a plus sign). You specify the menu item’s text when activating the item in an add-on project.
    Screen Exits
    Screen exits add fields to screens in R/3 applications. SAP creates screen exits by placing special subscreen areas on a standard R/3 screen and calling a customer subscreen from the standard screen’s flow logic.
    Function Module Exits
    Function module exits add functions to R/3 applications. Function module exits play a role in both menu and screen exits.
    When you add a new menu item to a standard pull down menu, you use a function module exit to define the actions that should take place once your menu is activated.
    Function module exits also control the data flow between standard programs and screen exit fields. SAP application developers create function module exits by writing calls to customer functions into the source code of standard R/3 programs.
    These calls have the following syntax:
    CALL CUSTOMER-FUNCTION ‘001’.
    Field Exits
    Field exits allow you to create your own programming logic for any data element in the Dictionary. You can use this logic to carry out checks, conversions, or business-related processing for any screen field. Example: The data element BBBNR identifies a company’s international location number. You might want to set up your R/3 System so that all international location numbers are larger than 100.
    The field exit concept lets you create a special function module that contains this logic.
    You assign the special function module to the data element BBBNR. You then assign the module to any programs and screens in which users can add new international location numbers. When you activate your field exit, the system automatically triggers your special routine whenever a user enters a company location number.
    Check these links for more details -
    http://help.sap.com/saphelp_nw04/helpdata/en/c8/1978b543b111d1896f0000e8322d00/frameset.htm
    http://www.sap-img.com/abap/what-is-user-exits.htm
    http://sap.niraj.tripod.com/id21.html
    If this answers your question, please close the thread.
    Check this link also,
    https://forums.sdn.sap.com/click.jspa?searchID=5924777&messageID=3801056
    Thanks,
    Reward If Helpful.

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