G-7810: Never use SQL inside PL/SQL to read sequence numbers (or SYSDATE).
Major
Efficiency, Maintainability
Reason
Since ORACLE 11g it is no longer needed to use a SELECT statement to read a sequence (which would imply a context switch).
Example (bad)
DECLARE
   l_sequence_number employees.emloyee_id%type;
BEGIN
   SELECT employees_seq.NEXTVAL
     INTO l_sequence_number
     FROM DUAL;
END;
/
Example (good)
DECLARE
   l_sequence_number employees.emloyee_id%type;
BEGIN
   l_sequence_number := employees_seq.NEXTVAL;
END;
/