select e.emp_no,m.emp_no as manager,e.salary as emp_salary,m.salary as manager_salary from
(select d.emp_no,s.salary,d.dept_no from dept_manager d,salaries s where d.emp_no=s.emp_no) m,
(select d.emp_no,s.salary,d.dept_no from dept_emp d,salaries s where d.emp_no=s.emp_no) e
where m.dept_no=e.dept_no and 
e.salary>m.salary;