SELECT 
    EMP_CODE AS CODE,
    EMP_ENG_NAME AS ENG_NAME
FROM 
    EMP
WHERE 
    LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 'S', '')) >= 2
    OR
    LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 's', '')) >= 2
ORDER BY 
    EMP_CODE ASC;