select 
  emp_code as CODE 
  ,emp_last_name||emp_first_name as NAME 
  ,emp_eng_name as ENG_NAME 
--   ,left(emp_eng_name, 10) as CUTOUT_STR
  ,substr(emp_eng_name, 1, 10) as CUTOUT_STR
from emp 
order by CUTOUT_STR desc, CODE desc
;