SELECT
  EMP_CODE AS CODE
  ,EMP_LAST_NAME || EMP_FIRST_NAME AS NAME
  ,EMP_ENG_NAME AS ENG_NAME
  ,COALESCE(
    SUBSTR(REPLACE(EMP_ENG_NAME,' ',''),1,10)
    ,EMP_ENG_NAME
    ,'未入力')
    AS CUTOUT_STR
FROM EMP
ORDER BY CUTOUT_STR DESC, CODE DESC;