''Saad''
<pre>
SELECT last_name, salary, job_id
FROM employees
WHERE salary > (SELECT MAX(salary)
FROM locations JOIN departments
USING (location_id)
JOIN employees
USING (department_id)
WHERE UPPER(city) IN ('TORONTO','OXFORD')
)
AND UPPER(job_id) NOT LIKE '%PRES'
/
</pre>
''James''