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