SELECT
EMP_CODE,
EMP_ENG_NAME

FROM
(
 SELECT
EMP_CODE,
EMP_ENG_NAME,
LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(REPLACE(EMP_ENG_NAME, 'S', ''), 's', '')) AS s_count
FROM
EMP
)

WHERE
s_count > 1

ORDER BY
EMP_CODE ASC;