select
    emp_code CODE,
    emp_last_name || emp_first_name NAME,
    ifnull(emp_eng_name, 'NULL') ENG_NAME,
    case
        when emp_eng_name is null then '未入力'
        else substr(replace(emp_eng_name, ' ', ''), 1, 10)
    end CUTOUT_STR
from
    EMP
order by
    CUTOUT_STR desc,
    CODE desc