WITH countTBL AS(
SELECT
    EMP_CODE AS CODE
    , EMP_ENG_NAME AS ENG_NAME
    , LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 'S', '')) +
     LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 's', '')) AS count_Ss
FROM
    EMP
)

SELECT
    CODE
    , ENG_NAME
FROM
    countTBL
WHERE
    count_Ss >= 2
;