SELECT
    EMP_CODE AS CODE
    , EMP_LAST_NAME || EMP_FIRST_NAME AS NAME
    , EMP_ENG_NAME AS ENG_NAME
    , IFNULL(
        SUBSTR(REPLACE(EMP_ENG_NAME, " ", "") , 0, 10)
        , "未入力"
    ) AS CUTOUT_STR
FROM
    EMP
ORDER BY
    CUTOUT_STR DESC
    , CODE DESC;