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," ",""),1,10),"未入力") AS "CUTOUT_STR"
FROM
EMP
order by "CUTOUT_STR" desc,
"CODE" desc;