select
    EMP_CODE as CODE,
    EMP_LAST_NAME as SURNAME,
    EMP_FIRST_NAME as NAME
from
    emp
where
    replace(EMP_LAST_NAME, " ", "") = replace(EMP_FIRST_NAME, " ", "")
and valid_flg = 1
order by
    replace(EMP_LAST_NAME, " ", "") asc,
    emp_code asc;