SELECT
      EMP_CODE AS CODE
    , EMP_LAST_NAME ||EMP_FIRST_NAME AS NAME
    , EMP_ENG_NAME AS ENG_NAME
    , case
        when EMP_ENG_NAME is null then '未入力'
        else substr(TRIM(EMP_ENG_NAME,' '),1,10)
  end AS CUTOUT_STR
FROM
    EMP

ORDER BY
        CUTOUT_STR deSC,
        CODE DESC
;