EXECUTE IMMEDIATE query_str INTO num_of_employee;

declare 
lv_char VARCHAR2(10) :=  '=' ;
lv_sql VARCHAR2(100);
lv_val_name VARCHAR2(14);
strsql VARCHAR2(100);
strsqlwher VARCHAR2(100);
strfinal VARCHAR2(100);
begin 
strsql := ' Select value_type_name from value ' ;
strsqlwher := ' WHERE value_id ' || lv_char ||  13286 ;
strfinal := strsql || strsqlwher;
execute immediate strfinal into lv_val_name ;
dbms_output.put_line(' Final query is  '|| strsql || strsqlwher);
dbms_output.put_line( 'lv_val_name is ' || lv_val_name);  
end;
 And below is the Procedure 

CREATE OR REPLACE FUNCTION get_num_of_employees (loc VARCHAR2) 
    RETURN NUMBER IS
    query_str VARCHAR2(1000);
    num_of_employees NUMBER;
BEGIN
    query_str := 'SELECT COUNT(*)  FROM '
        || ' rule ' 
        || ' WHERE rule_nbr '|| loc ||  1 ;
    EXECUTE IMMEDIATE query_str INTO num_of_employees ;
    RETURN num_of_employees;
END;

declare 
a number;
begin
a:= get_num_of_employees('>');
dbms_output.put_line(a);
end;