select empname, reqtrainingcourses from employees 
MINUS 
select empname, donecourses from donetraining;

The real problem with this design is that
empname must be typed exactly the same in both tables
and reqtrainingcourses must be exactly the same as donetraining

Usually these matches are managed by using id numbers instead of values
and having two other files.  
One table with empid and employee name 
the other with courseId and courseName.
But given these issues the following might work...

select e.empname, e.reqtrainingcourses d.empname
from employees e left join donetraining d
on e.empname = d.empname and 
e.reqtrainingcourses = d.donecourses
where d.empname is null;