create table #items
(MANID INT,
DATEITEM DATETIME,
JOBID INT
)

insert into #items
(manid, dateitem, jobid)
select 1,'01/01/2013 10:20', 1
union all
select 1,'01/01/2013 10:20', 2
union all
select 2,'02/01/2013 10:20', 1
union all
select 3,'14/01/2013 10:20', 1
union all
select 3,'14/01/2013 10:20', 1
union all
select 4,'10/01/2013 10:20', 1
union all
select 4,'09/01/2013 10:20', 2

SELECT a.manid, a.JOBID, b.LASTDATE
FROM #ITEMS a INNER JOIN
(SELECT MANID, MAX(DATEITEM) AS LASTDATE
FROM #ITEMS
GROUP BY MANID) b on a.manid = b.manid and a.dateitem = b.lastdate
order by a.manid

select distinct a.manid, a.JOBID, b.LASTDATE
FROM #ITEMS a INNER JOIN
(SELECT MANID, MAX(DATEITEM) AS LASTDATE
FROM #ITEMS
GROUP BY MANID) b on a.manid = b.manid and a.dateitem = b.lastdate
order by a.manid



drop table #items

SELECT a.manid, MAX(a.JOBID) JOBID, b.LASTDATE
FROM #ITEMS a INNER JOIN
(SELECT MANID, MAX(DATEITEM) AS LASTDATE
FROM #ITEMS
GROUP BY MANID) b on a.manid = b.manid and a.dateitem = b.lastdate
GROUP BY a.manid, b.LASTDATE
order by a.manid

SELECT items.*
FROM #items items
LEFT OUTER JOIN #items items_new
	ON items.manid=items_new.manid
	   AND items.jobid<items_new.jobid
WHERE items_new.manid IS NULL

SELECT X.emp_id, X.job_id, X.posting_date 
  FROM (SELECT emp_id, job_id, posting_date,
                MAX(posting_date) OVER (PARTITION BY emp_id)
               AS last_posting_date
          FROM Timesheets) AS X
 WHERE X.posting_date = X.last_posting_date;