SELECT
  EMP_CODE AS CODE
  , EMP_LAST_NAME || EMP_FIRST_NAME AS NAME
  , EMP_ENG_NAME AS ENG_NAME
  , IFNULL( 
    SUBSTR(REPLACE (EMP_ENG_NAME, " ", ""), 1, 10)
    , '未入力'
  ) AS CUTOUT_STR 
FROM
  EMP 
ORDER BY
  CUTOUT_STR DESC
  , CODE DESC;