SELECT 
    EMP_CODE AS CODE, 
    -- CASE 
    --     WHEN EMP_ENG_NAME IS NULL THEN 'NULL'
    --     ELSE UPPER(EMP_ENG_NAME)
    -- END AS ENG_NAME
    UPPER(EMP_ENG_NAME) AS ENG_NAME
FROM 
    (SELECT EMP_CODE, EMP_ENG_NAME FROM EMP ORDER BY EMP_CODE DESC);