The poemâs central theme is contained in the subject matter of the poem. In other words, it is the abstract idea of what the poem is saying about life. A poem may convey different levels of meaning, simultaneously.
For example, a CAP study found average costs to replace an employee are: 1  16% of annual salary for high-turnover, low-paying jobs (earning under $30,000 a year). 2  20% of annual salary for mid-range positions (earning $30,000 to $50,000 a year). 3  Up to 213% of annual salary for highly educated executive positions.
This requires making two administrative changes to N.J.A.C. 12:56-3.1(a): (1) the date, January 1, 2014, must be replaced by the date, January 1, 2015, and (2) the amount, $8.25, must be replaced by the amount, $8.38.