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.
High turnover, lower-paying jobs (those under $30,000 a year) are slightly less expensive to replace, at only 16 percent of annual salary, but that still adds up quickly. For instance, 37 percent of hotel/motel and food services employees voluntarily quit a job in 2011.ump his pay up 5 percent. Although employee replacement costs are a one-time expense and a salary increase is ongoing, it would take four years of at higher salary to equal the cost of replacing him one time.