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