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