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
    OR (
        (LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 'S', ''))) >= 1 
        AND (LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(EMP_ENG_NAME, 's', ''))) >= 1
    )
;