Split a row into two for attendance seet
You can use the Table Value Constructor in a cross apply to generate two rows for each row in the source table.

declare  @T table
(
  ID int identity primary key,
  DutyIn datetime,
  DutyOut datetime,
  DutyInManual datetime,
  DutyOutManual datetime
);


insert into @T values 
('2016-10-01T10:10:00', '2016-10-01T10:50:00', '2016-10-01T10:00:00', '2016-10-01T11:00:00');

select T.ID,
       S.DutyAuto,
       S.DutyManual
from @T as T
  cross apply (values(T.DutyIn, T.DutyInManual),
                     (T.DutyOut, T.DutyOutManual)) as S(DutyAuto, DutyManual);