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;