WITH
NAME AS
(
SELECT
    A.EMP_CODE
,   A.EMP_ENG_NAME
,   replace(replace(A.EMP_ENG_NAME,'S',''),'s','') AS RP_NAME
FROM
    EMP A
)
SELECT
    A.EMP_CODE          AS CODE
,   A.EMP_ENG_NAME      AS ENG_NAME
FROM
    NAME A
WHERE
    LENGTH(A.EMP_ENG_NAME) - LENGTH(RP_NAME) >= 2
ORDER BY
    A.EMP_CODE