SELECT
    EMP_CODE AS CODE,
    (EMP_LAST_NAME || EMP_FIRST_NAME) AS LAST_NAME,
    EMP_ENG_NAME AS ENG_NAME,
    COALESCE(SUBSTR(EMP_ENG_NAME, 1, 11), "未入力") AS CUTOUT_STR
FROM
    EMP
ORDER BY
    CUTOUT_STR DESC, CODE DESC;