select EMP_CODE as CODE, EMP_ENG_NAME as ENG_NAME
from (select EMP_CODE, EMP_ENG_NAME, length(EMP_ENG_NAME)-length(replace(EMP_ENG_NAME, 'S', ''))+length(EMP_ENG_NAME)-length(replace(EMP_ENG_NAME, 's', '')) as cnt
        from EMP
)
WHERE cnt>=2
order by EMP_CODE;