SQL Server does not provide an internal method of securing individual rows in the database. However, by using SQL Server views, it's possible to provide row-level security without too much effort. The primary component in a row-level security system is the use of views. Creating a view that resides on top of the table and giving the user access to the view but not the underlying table can enforce an effective row-level security system.
http://www.techrepublic.com/article/locking-down-microsoft-sql-server/5031954
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