select t1.emp_no ,t2.emp_no ,t1.salary as emp_salary ,t2.salary as manager_salary
from(

select emp_no ,dept_no ,salary
from dept_emp join salaries  using(emp_no)
)t1 join (

select dept_no,emp_no ,salary 
from dept_manager join salaries using(emp_no)
) t2  using(dept_no)

where  t1.salary >t2.salary