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.
We know the cost of employee turnover is more than the annual salary of the individual lost. In fact, most estimates place the total replacement cost at roughly 150% of the employeeâs salary.