SELECT customerNumber id, contactLastname NAME FROM customers UNION SELECT employeeNumber id, firstname NAME FROM employees
( SELECT customerNumber, contactLastname FROM customers ) UNION ( SELECT employeeNumber, firstname FROM employees ) ORDER BY contactLastname, customerNumber
( SELECT customerNumber id, contactLastname NAME FROM customers ) UNION ( SELECT employeeNumber id, firstname NAME FROM employees ) ORDER BY NAME, id
( SELECT customerNumber, contactLastname FROM customers ) UNION ( SELECT employeeNumber, firstname FROM employees ) ORDER BY 2, 1;