You joined forum today itself, Didnt you bother to read rules first.
Advantage of DB2 over IMS :
1> DB2 is a relational DB, while IMS is Hierarchical. So DB2 offers all facilities of Relational Database which IMS doesn't.
2> You can write SQL queries in SPUFI (Interactive Tool for DB2) to perform operation on DB2 Database.
3> Cursors can be used with DB2.