SELECT e.first_name||' '||e.last_name, d.department_name, c.country_name
FROM countries c, departments d,  locations l, employees e
WHERE UPPER(c.country_name) LIKE ('UNITED STATES OF AMERICA')
INTERSECT
SELECT e.first_name||' '||e.last_name, d.department_name, c.country_name
FROM countries c, departments d,  locations l, employees e
WHERE UPPER(d.department_name) IN ('IT', 'ACCOUNTING')
AND e.department_id=d.department_id;