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
 order by CUTOUT_STR desc, CODE desc