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In this tutorial, Tom Farmer explains how to develop a simple salary structure by using a file with necessary data including employee information, job title, grade, function, salary, evaluation score, and market value. He mentions that the information is fictitious and for illustration purposes. It is important to match jobs to survey jobs instead of matching people to survey jobs, as there can be multiple people sharing the same job title. The market data used for salary evaluation comes from a market analysis that has already been completed. The relationship between jobs and people is established as a one-to-many relationship.
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