SELECT
    EMP_CODE AS CODE,
    EMP_ENG_NAME AS 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
ORDER BY
    EMP_CODE ASC;