SELECT
    CODE
    ,ENG_NAME
FROM
    (
        SELECT
             EMP_CODE AS CODE
            ,EMP_ENG_NAME AS ENG_NAME
            ,(LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(UPPER(EMP_ENG_NAME), 'S', ''))) AS COUNT
        FROM
            EMP
        WHERE
           COUNT > 1
    )
ORDER BY
    CODE ASC