SELECT
    a.EMP_CODE  AS CODE
    , a.EMP_ENG_NAME  AS ENG_NAME 
FROM
    EMP AS a
INNER JOIN 
(
SELECT EMP_CODE, EMP_ENG_NAME
FROM EMP WHERE
1
    GROUP BY EMP_CODE
    HAVING sum(length(EMP_ENG_NAME)-length(replace(EMP_ENG_NAME, 's',''))) 
    + sum(length(EMP_ENG_NAME)-length(replace(EMP_ENG_NAME, 'S',''))) >= 2
) AS b

 ON a.EMP_CODE = b.EMP_CODE
ORDER BY
    a.EMP_CODE ASC;