I work for a financial type company where certain rules are applied by states, and these rules and their calculations are subject to change almost daily if not surely weekly. That being the case, it made more sense to move parts of the logic dealing with calculations to the database; where a change can be tested and applied without having to recompile and redistibute an application, which is impossible to do daily without disrupting business. The stored proc is tested, approved, applied and the end user is none the wiser.
With the move to web based applications, the reliance on moving the logic to the database is less but still present. Even web apps (depending on the language) must be compiled and published to the site which could cause downtime.
