SELECT
    EMP_CODE,
    EMP_ENG_NAME
FROM
    EMP
WHERE
    (
        LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 's', ''))
    ) + (
        LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 'S', ''))
    ) >= 2

ORDER BY
    EMP_CODE ASC;