with TMP as (
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(replace(EMP_ENG_NAME, ' ', '')
            , 1
            , 10
            )
        end as CUTOUT_STR
from
    EMP
)

select
    CODE, NAME, ENG_NAME, CUTOUT_STR
from TMP
order by 4 desc, 1 desc