select s1.emp_no,s2.emp_no as manager_no,s1.salary as emp_salary, s2.salary  as manager_salary
from
(select A.dept_no, A.emp_no,B.salary
from dept_emp A
left join salaries B
on  A.emp_no  = B.emp_no) as s1 

left join 

(select A.dept_no, A.emp_no,B.salary 
from dept_manager A
left join salaries B
on A.emp_no = B.emp_no) as s2

on s1.dept_no = s2.dept_no

where s2.salary < s1.salary