DECLARE
Type ref_cursor
IS
  Ref
  CURSOR;
    c1 ref_cursor;
  Type Emp_Tab
IS
  TABLE OF emp%Rowtype;
  T_Emp_Tab Emp_Tab;
  v_str VARCHAR2(100):='select * from emp';
BEGIN
  OPEN C1 FOR V_Str;
  LOOP
    FETCH C1 Bulk Collect INTO T_Emp_Tab;
  EXIT
WHEN C1%Notfound;
END LOOP;
CLOSE C1;

EXECUTE immediate v_str bulk collect INTO T_Emp_Tab;
END;