http://blog.sqlauthority.com/2007/03/05/sql-server-quoted_identifier-onoff-and-ansi_null-onoff-explanation/
When create or alter SQL object like
Stored Procedure, User Defined Function in Query Analyzer, it is
created with following SQL commands prefixed and suffixed. What are
these – QUOTED_IDENTIFIER ON/OFF and ANSI_NULL ON/OFF?
SET
QUOTED_IDENTIFIER
ON
GO
SET
ANSI_NULLS
ON
GO
--SQL PROCEDURE, SQL FUNCTIONS, SQL OBJECTGO
SET
QUOTED_IDENTIFIER
OFF
GO
SET
ANSI_NULLS
ON
GO
ANSI NULL ON/OFF:
This option specifies the setting for ANSI NULL comparisons. When this
is on, any query that compares a value with a null returns a 0. When
off, any query that compares a value with a null returns a null value.
QUOTED IDENTIFIER ON/OFF:
This options specifies the setting for usage of double quotation. When
this is on, double quotation mark is used as part of the SQL Server
identifier (object name). This can be useful in situations in which
identifiers are also SQL Server reserved words.