select 
  t1.emp_no,
  t2.emp_no as manager_no,
  t1.salary as emp_salary,
  t2.salary as manager_salary
from
  (
    select d1.emp_no,d1.dept_no,s.salary from dept_emp as d1 left join salaries as s on d1.emp_no=s.emp_no
  ) as t1
inner join 
  (
    select d2.dept_no,d2.emp_no,s.salary from dept_manager as d2 left join salaries as s on d2.emp_no=s.emp_no
  ) as t2
on 
  t1.dept_no=t2.dept_no and t1.salary>t2.salary;