SELECT TOP 1 A.* FROM
(SELECT TOP n * FROM [EMP]
ORDER BY [SALARY] ASC) A
ORDER BY [SALARY] DESC

SELECT
A.[EMP#] AS EmployeeNumber,
A.[EMP_NAME] AS EmployeeName,
A.[MGR#] AS ManagerNumber, /* Should be NULL when Employee has no manager */
NVL(B.[EMP_NAME],'') AS ManagerName, /* Should be an empty string when Employee has no manager */
A.[SALARY] AS EmployeeSalary
FROM [EMP] A
LEFT OUTER JOIN [EMP] B
ON A.[MGR#] = B.[EMP#]