select
EMP_CODE as CODE,
(EMP_LAST_NAME || EMP_FIRST_NAME) as NAME,
EMP_ENG_NAME as ENG_NAME,
substr(replace(coalesce(EMP_ENG_NAME, '未入力'), ' ', ''), 1, 10) as CUTOUT_STR
from
EMP
order by CUTOUT_STR desc, CODE desc;