The Hunchback of Notre

The Hunchback of Notre-Dame Essay In this novel The Hunchback of Notre-Dame (1831), Victor Hugo talks about the life of his characters in the city of Paris. This story takes place in the late-fourteenth century. With inequality all around it was hard for a person to gain respect without good looks or social status. In this paper I will mainly discuss the story of Quasimodoe Esmeralda, and their struggle in this story Quasimodoes mother was a gypsy. She could not take care of him any longer so she left him in front of a church. Gypsies were not liked at this time, but the church was highly respected. Being it that Quasimodos mom had left him on front steps of the church the king could do almost nothing. Quasimodoe could not leave the church due to the fact that he was deformed and ugly. Quasimodo grew very lonely and bored up in that bell tower all by him self. He was looking down one day and set eyes upon a young woman named Esmerelda. On the day of fools Quasimodo saw this young lady and decided to go down and take a closer look at this woman. It was a holiday, feast of fools, when he decided to go down. When the people saw him they were horrified. He got whipped and lectured by his master. Well, to make a long story short Esmerelda ends up dyeing, and Quaismodo runs away and is never seen or heard of again. They state that in the end they find two skeletons lying in each others arms. One the body of a lady (Esmerelda), and the other the body of a man who was deformed (Quaismodo). It also states that the woman was hung, but the man died because he had come there by himself and died there. We will write a custom essay on The Hunchback of Notre-Dame specifically for you for only $16.38 $13.9/page Order now There are many examples of Historical Significance in this book. One of which is the power of the church. The church mostly controlled everything back then. My second example is the way that they talked. They sounded more sophisticated back then. It states on page 139, Sunday in the year of my lord 1467. My third fact is the fact that they didnt like gypsies back then. They wanted to kill all of the gypyses. It states in the end that they end up killing Esmerelda. My fourth fact is the way that they dressed. My fifth fact is that it states on page 65 that America had not yet been discovered. My sixth fact is the food that they had back then. It states on pages 98-99 the next minute, there was on the table a loaf of rye bread, a slice of bacon, some wrinkled apples, and a jug of beer. My seventh fact is the jobs that the people had. The mail characters had jobs like poets, bell ringers, popes, kings, and so on as it lists the kings servants on page 45. My eighth statement is the fact that when the people saw Quasimodo the women had to turn their heads. The transportation was mostly horses back then. The printing press was a big fear back then as it states on page 174, it was the fear of an ecclesiastic before a new force, the printing press. My ninth fact is the architecture had back then with all the cathedrals and what not.(fifth paragraph on page 10) My tenth statement is the fact that social inequality was a big factor back then. My eleventh and final fact is that all of this takes place during the restoration and romanticism and revolution period (1815-1850) as it states in our world history book. .u99f9615aedb613e1b9f9072756566514 , .u99f9615aedb613e1b9f9072756566514 .postImageUrl , .u99f9615aedb613e1b9f9072756566514 .centered-text-area { min-height: 80px; position: relative; } .u99f9615aedb613e1b9f9072756566514 , .u99f9615aedb613e1b9f9072756566514:hover , .u99f9615aedb613e1b9f9072756566514:visited , .u99f9615aedb613e1b9f9072756566514:active { border:0!important; } .u99f9615aedb613e1b9f9072756566514 .clearfix:after { content: ""; display: table; clear: both; } .u99f9615aedb613e1b9f9072756566514 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u99f9615aedb613e1b9f9072756566514:active , .u99f9615aedb613e1b9f9072756566514:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u99f9615aedb613e1b9f9072756566514 .centered-text-area { width: 100%; position: relative ; } .u99f9615aedb613e1b9f9072756566514 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u99f9615aedb613e1b9f9072756566514 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u99f9615aedb613e1b9f9072756566514 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u99f9615aedb613e1b9f9072756566514:hover .ctaButton { background-color: #34495E!important; } .u99f9615aedb613e1b9f9072756566514 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u99f9615aedb613e1b9f9072756566514 .u99f9615aedb613e1b9f9072756566514-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u99f9615aedb613e1b9f9072756566514:after { content: ""; display: block; clear: both; } READ: African American Slavery EssayThis book was a very good book. It only had a few problems. The author used to much detail and that made the story boring. He would also wander off and start describing something else more vividly. Victor Hugo should have kept just on the story of Esmerelda and Quasimodo. The end of the story was the best part. In all the book was an ok book. This book was a good novel after all. It was an action and romance story that mainly consisted of two people, Quasimodo and Esmerelda. It reminded me of the short story Beauty and the Beast.

Sustainability In The Peak District National Park Tourism Essays

Sustainability In The Peak District National Park Tourism Essays Sustainability In The Peak District National Park Tourism Essay Sustainability In The Peak District National Park Tourism Essay The purpose of this study is to explicate how to develop sustainability in the Peak District National Park, Castleton ( PDP ) . The study will see chiefly and concentrate on the societal portion in peak territory national park, Castleton, and alterations that can be made. First of wholly, the study will state the reader some brief history of Peak District national park, Castleton ( PDP ) and so specify the term sustainable touristry and touristry development. Then secondly, the writer will present the demand that can be done to develop sustainable touristry in Castleton and how to advance sustainable touristry in the Peak District National Park in Castleton, the literature will so urge development that can be done in Castleton and decision will be drawn. Castleton is an outstandingly pretty small town situated at the caput of the lovely Vale of Hope, in the bosom of the Derbyshire Peak District National Park. Castleton is surrounded on 3 sides by steep hills and the mighty majority of Mam Tor looms high, 2 stat mis to the north West of the small town. On a hill, overlooking Castleton is the ancient Peveril Castle Sustainable touristry can be defined as Sustainable touristry is merely sustainable development achieved through touristry. Sustainable development is economic development that takes a long-run position. It balances the benefits of economic development against environmental and societal costs ( greentourism.org.uk, 2010 ) . Sustainable Development in Castleton Sustainable touristry nastily focuses on the environment, societal and environment values. However, to accomplish sustainable development in the peak territory national park Castleton, ( PDP ) the community has to affect in the partnership. Harmonizing to Sinclair ( 2003:404 ) define as sustainable development is expected to run into the demands of the present without compromising the ability of future coevals to run into their ain demands . Sustainability is chiefly focused so that development is positive for the local people, the visitants and touristry companies. To advance touristry in Peak District National Park, Castleton they have to hold more events, activities and exhibitions by making that it will pull more visitants as it used to make. For illustration the Garland festival and the Oak apple twenty-four hours which runs every twelvemonth attracts visitants to Castleton. Castleton has to construct more cafe bars for the local people and visitants themselves. These festivals attract more visitants to Castleton and it helps better the economic system impact and besides makes the attractive force really popular. In 2001, the population in Castleton was around 1,200 ( visit Castleton.com, 2010 ) . Because visitants visit different or several Parkss so Castleton needs to convey more activities so that the finish can be sustainable. However, the communities do non hold to destruct the wild life in the country with hike and walking in the country. In the other manus, the community has proctor and step the sustainable touristry in the country. Harmonizing to the Miller and Ward ( 2005:177 ) stated that since 1993, the WTO has organized sustainable touristry monitoring pilot undertakings in different parts of the universe where WTO advisers have worked together with national and local touristry direction to develop indexs for peculiar sites . Attraction in Castleton Castleton has local attractive force, for illustration the Peveril, Castleton palace and more. The Castleton palace do non pull more visitants because it needs more betterment and development for it to pull more tourer and visitants. Peak territory national park, Castleton ( pdp ) . Castleton is a topographic point where it suite all sort of demands and people, for illustration, Education Old people John walkers Peoples who wish to remain nightlong Hikers Peveril Castle from across Cave Dale, with Mam Tor Beginning from: visit Castleton The above image nevertheless shows the local attractive force in the Peak District National Park, Castleton ( pdp ) . The palace in Castleton needs more betterment. In other manus, it will pull more visitants from the nearer villages or towns like for illustration, Edale, Buxton, bakewell and many more. By making so, it will pull occupations for the local communities. Conveyance in Castleton Castleton lies at the western terminal of the Hope Valley in the Peak District National Park, mid-way between Manchester and Sheffield. Transport in Castleton is dependable. Hope railroad station is 3km from the Centre of Castleton is served by the Manchester Sheffield railroad line with direct trains to both metropoliss, plus connexions to the remainder of the railroad system. Beginning from Castleton. Improvement in Castleton The local people and visitants in the communities has to take attention with the by non falsifying the wild life in the country. Harmonizing to Shaw and Williams ( 2004:182 ) suggested that to prolong touristry the followers can be look at: To run with engagement and consent of local communities, which of class links straight with the thoughts of communities engagement Be in place to portion net income fairly with the local community Involve communities than persons. Promoting touristry in Castleton Harmonizing to Waugh ( 2002 ) said that national park must besides further the economic and societal good being of the local communities. They are besides required to prosecute a policy of sustainable development by which they must take to better the quality of people s lives without destructing the environment ( model 16, p499 ) . To advance touristry in Castleton the community has to lend in the activities that has been brought and are taking topographic point. By making so it besides creates occupations for the local people in the town or metropolis. The publicity has to be besides enjoyed the qualities by the local communities and the visitants . The local people have participated in touristry developments. Harmonizing to Ottinger et Al ( 2005 ) suggested that to advance touristry in a certain countries the followers has to be done: It enhances International Corporation, foreign direct investing and partnerships with both private and public sectors, at all degrees. Develop plans, including instruction and preparation plan that encourage people to take part in eco- touristry to enable autochthonal and local communities to develop and profit from eco- touristry and enhance stakeholder s cooperation in touristry development . Number people who visit the peak territory national park, Castleton There are many people or visitants who visit the peak territory national park, Castleton, every twelvemonth. ANNUAL VISITS TO THE MOST POPULAR AREAS IN THE PEAK DISTRICT NATIONAL PARK A Entire Visits % Hiking % rubber-necking Lower Derwent ( inc Chatsworth ) 3,120,000 4 33 Wye Valley ( inc. Bakewell ) 2,560,000 11 18 Hope Valley ( inc. Castleton ) 2,220,000 8 15 Dove A ; Manifold Valleys 2,050,000 21 9 Upper derwent 1,240,000 13 6 Beginning from: the peak territory national park. Decision Recommendation The application of the literature suggests that the local community has to lend to prolong touristry in peak territory national extremum, Castleton ( pdp ) . The application of literature suggest that the local people has to maintain the environment clean so that it does non harm the wild life The application of the literature suggest that the local people and the visitants has to utilize public conveyance or walk to take down the air pollution The application of the literature suggests that visitants have to hold to command their pets or animate being when they visit the peak territory national park, Castleton.

Common LISP Research Paper Example | Topics and Well Written Essays - 2000 words

Common LISP - Research Paper Example Table 1 shows some of the mostly used implementations of Common Lisp (Daniel, 2010). Common Lisp has been the chosen Lisp dialect in various development industries worldwide. One such industry is the Web. Some online shopping sites such as â€Å"Yahoo! Store† provide its users with a WYSIWYG editor for editing their online store through any standard web browser (Graham 2003). This editor is developed in Common Lisp. CL-HTTP is public domain web server developed by MIT Artificial Intelligence Lab. Some big companies such as AT&T have been using Common Lisp in their telecom systems. A UK based company, Harlequin, is known to have provided Common Lisp based products and consultancy services to AT&T (Kantrowitz 1994). Xanalys Ltd is another giant company that has been using Common Lisp within their application products. Xanalys LinkEXPLORER, is one of their products that is developed in LispWorks (an implementation of Common Lisp) (Levine & Pitman 2010). Besides being used in internet web services, telecom industry, document translation, fraud detection in credit cards as well as crime investigation, CL has successfully been used in applications related to analysis of investments, finances, tracking of trends in stock markets, airline scheduling systems, space exploration, robotics, process planning, process scheduling, chemistry, physics and medicine. All these discussed application areas have a common trait; the problem structure is usually too complex. The following discussion depicts the situations where it is generally advised to use CL to simplify complex problems. Common Lisp has been used in the field of Artificial Intelligence since its inception. Although it may not be an optimal solution for common problems involving bulk processing based on clear cut, well defined data, yet it can still be used in these system. In a business accounting system that usually involves straight

Discuss supreme court case Korematsu v. United States (1944) Essay

Discuss supreme court case Korematsu v. United States (1944) - Essay Example This was quite an irrational decision because there was no evidence that these individuals were a threat to the national security of US. Walter Lippmann a well renowned columnist stated that no individual is allowed to conduct business and no individual has a right to obtain residence during a war. During the month of February of 1942, the president of US, Roosevelt accepted and signed the Executive Order 9066 (Niiya, 1993, p.16). This order provided the secretary of war with the authority to recognize certain areas as war zones and due to this label the people living in that area may be removed and restrictions of travelling within that area were even applied. Later, the in charge of the Western Defense Command labeled the entire region of the Pacific Coast as area of military due to its higher probability of being attacked (Bangarth, 2008, p.22). This led to implementation of curfews after which Japanese Americans were initially restricted to leave the area and later evacuated from the region. Later these individuals were held in prison camps because it was believed that all Japanese Americans are traitors. These actions taken by the US government were challenged in the case of Korematsu v. United States (1944) and the outcome of this case was that although the justices of t his case accepted that it was necessary for the military to relocate the Japanese Americans and the court accepted the decision taken by the government to detain Korematsu (Polenberg, 2000, p.197). The court legalized the actions taken by the government because the court believed that the action was taken as US was at war with Japan and it was correct to believe that Japanese American could involve in sabotage. The decision taken by the court during this case was quite significant in nature as the decision clearly stated that the government of US had the right to take any action such as evacuating people from their areas on racial basis. The decision even clearly stated that wartime

Outside Speech Assignment Essay Example for Free

Outside Speech Assignment Essay After I watched the speech which was gave by Bill Gates in June 08, 2007 on the Harvard commencement, I felt more interesting in Bill Gates. According to the information offered by woopidoo. com, we can find the Biography of Bill Gates, which said, â€Å"Bill Gates is one of the most influential people in the world. He is cofounder of one of the most recognized brands in the computer industry with nearly every desk top computer using at least one software program from Microsoft. Bill Gates is the richest man in the world and has held the number one position for many years. Gates was born and grew up in Seattle, Washington USA. His father, William H. Gates II was a Seattle attorney and his mother, Mary Maxwell Gates was a school teacher and chairperson of the United Way charity. Gates and his two sisters had a comfortable upbringing, with Gates being able to attend the exclusive secondary Lakeside School. Bill Gates started studying at Harvard University in 1973 where he spent time with Paul Allen. Gates and Allen worked on a version of the programming language BASIC, which was the basis for the MITS Altair (the first microcomputer available). He did not go on to graduate from Harvard University as he left in his junior year to start what was to become the largest computer software company in the world; Microsoft Corporation. † 30 years later since Gates left Harvard; Gates came back to Harvard and gave a speech to those students who were graduated from Harvard. The reason why Bill Gates gave this speech is that he wanted to deliver what he had thought about a successful person should do to the world after graduated from school. His topics were appropriate for the audience, because the audience were all students who graduated from Harvard. Also, his topics were appropriate for the occasion, because it was Harvard commencement Day. For the general purpose of this speech, it was the special occasion speech, because this speech was a presentation that highlights a special event. The special event was the Harvard commencement. For the mode of delivery for this speech, I think it should be the manuscript mode, because during Bill Gates were giving the speech; he looked down on the speech table. Bill Gates used his voice effectively. He adjusted his rate very well. He did not speak very fast so that everyone there can get what he said. Also, he used pause for effect, such as when he said, Ive been waiting more than 30 years to say this: Dad, I always told you Id come back and get my degree. † Between â€Å"to say this† and â€Å"Dad† he used a pause, so that audience would think about what would he going to say. And it made the speech more interesting. Also, he used duration for attention, pitch for expression, volume for emphasis, enunciation for clarity and fluency for fluidity during his speech. He spoke clearly and smoothly, so that everyone could understand what he was talking about. Bill Gates used eye contact to hold audience attention, because he would look at audience usually, not kept reading his manuscript all the time. He did not use facial expression a lot, but audience still could see him smiling sometimes. Thus, for the delivery part, I think Bill Gates did very well. He gave the speech by using a manuscript; however, he gave the speech without kept reading the manuscript all the time. He used voice to get audiences’ attention; he used eye contact to kept audiences’ attention. And everything he talked was clear and smooth. For the speech organization, Bill Gates used a very good attention getter by saying, â€Å"Ive been waiting more than 30 years to say this: Dad, I always told you Id come back and get my degree. I want to thank Harvard for this timely honor. Ill be changing my job next year†¦and it will be nice to finally have a college degree on my resume. But I also want to be recognized as the guy who got Steve Ballmer to drop out of business school. Im a bad influence. Thats why I was invited to speak at your graduation. If I had spoken at your orientation, fewer of you might be here today. I applaud the graduates today for taking a much more direct route to your degrees. For my part, Im just happy that the Crimson has called me Harvards most successful dropout. I guess that makes me valedictorian of my own special class†¦I did the best of everyone who failed. † These were part of the manuscript I found from networkworld. com. After his introduction, he began to recall his school life when he was studying in the Harvard. By telling his story, he told audience how he began his business. After his business, he talked about what he had thought about during the 30 years. Then, his main point came out: â€Å"In your years here, I hope youve had a chance to think about howin this age of accelerating technologywe can finally take on these inequities, and we can solve them. † Then, Bill Gates gave an example for the inequities: there were millions of children were dying from poverty and disease. Then, Gates started talked about how to help these children from dying, â€Å"If we can find approaches that meet the needs of the poor in ways that generate profits for business and votes for politicians, we will have found a sustainable way to reduce inequity in the world. This task is open-ended. It can never be finished. But a conscious effort to answer this challenge will change the world. We can make market forces work better for the poor if we can develop a more creative capitalism? If we can stretch the reach of market forces so that more people can make a profit, or at least make a living, serving people who are suffering from the worst inequities. We also can press governments around the world to spend taxpayer money in ways that better reflect the values of the people who pay the taxes. At the last, he gave the conclusion by calling action, â€Å"Knowing what you know, how could you not? And I hope you will come back here to Harvard 30 years from now and reflect on what you have done with your talent and your energy. I hope you will judge yourselves not on your professional accomplishments alone, but also on how well you have addressed the world’s deepest inequities †¦ on how well you treated people a world away who have nothing in common with you but their humanity. † I think the organization of Bill’s speech was very good, because everything was included and nothing was unnecessary. For the materials to support the speech, Bill Gates used the AIDS as an example, â€Å"The broad goal, of course, is to end the disease. The highest-leverage approach is prevention. The ideal technology would be a vaccine that gives lifetime immunity with a single dose. So governments, drug companies, and foundations fund vaccine research. But their work is likely to take more than a decade, so in the meantime, we have to work with what we have in handand the best prevention approach we have now is getting people to avoid risky behavior. Pursuing that goal starts the four-step cycle again. This is the pattern. The crucial thing is to never stop thinking and workingand never do what we did with malaria and tuberculosis in the 20th centurywhich is to surrender to complexity and quit. The final stepafter seeing the problem and finding an approachis to measure the impact of your work and share your successes and failures so that others learn from your efforts. † This example told people how to help those people who were suffering from disease. Also it told people to solve the problem when they met. The audiences were responded lively. When Bill Gates stood on the stage, all the people stood and began to clap. When Bill Gates used humor to deliver his points, audiences would laugh or clap. When Bill Gates was talking, the audience would be silence. It showed that the speech was interesting and meaningful that they would like to listen. Also, they showed the respect to the people who were the richest one in the world. After I watched the video, I think Bill Gates did very well on his speech. He gave an interesting and meaningful speech to people. He let people laugh; at the same time, he let people think.

The Hon. Dr :: essays research papers

Among the gay press's responses to my 1993 book A Place at the Table was the charge by some critics that I'm "sex-negative." Frank Browning griped that I want to "to have everyone put on 30 pounds, buy a Brooks Brothers suit, and wander off on the golf links, becoming [an] upper-class version of Ozzie and Harry. Those who don't want to take risks should join Mr. Bawer on the golf course. Those who want to feel alive will benefit from the exploration of our bodies and what our bodies can grant." Golf? Ozzie and Harry? Brooks Brothers? What, I wondered, does any of this have to do with what I've written? I've never been on a golf course. Or worn a Brooks Brothers suit. And when did I join the upper class? Of course I want gay people to enjoy what their bodies can grant. I also want them to have equal rights under the law, the love and respect of their friends and families, and a meaningful life beyond their orgasms. I want gay kids to grow up knowing that, as wonderful as sex can be, gay identity amounts to more than belonging to a "culture of desire." Browning and others mocked me for being "serious." Well, isn't discovering oneself as a gay individual in this society a serious challenge? Isn't gay rights a serious issue? Being serious about gay rights in public discourse doesn't preclude being able to have fun in one's personal life. Yet if some right-wing critics can't write about homosexuality without smirking, some gay writers seem unable to address the subject without prattling frivolously about their own sex lives and longings. Which is a shame, because it's vitally important for us to recognize that at the heart of homophobia lies an inability to see that gays can love each other as deeply and as seriously as straights can. Explaining why he'd refused to print my review of the film Longtime Companion, an American Spectator editor told a New York Observer reporter, "Bawer was striking a total equivalence between a heterosexual couple in love and a homosexual couple in love. To me, that wasn't convincing." That editor isn't alone in rejecting the idea of the moral equivalence of gays and straights. It's not only heterosexuals who draw these sex-related distinctions. "The defining thing about being gay," a gay man tells Susan Bergman in her new memoir, Anonymity, "is that you like to have sex a lot.

Intangible Asset Essay

ABSTRACT The purpose of this study is to examine several issues when dealing with intangible assets. By means secondary research, relevant evidence from many sources was selected, evaluated and organized into three main points, which are research and development cost, brand valuation and the risk of intangible asset in financial statement in relation with market and book value. The evidence includes statistical data and expert opinion. The research results that intangible assets give a significant impact to the company if they are not measuring appropriately based on the accounting standards. Based on these findings, it is argued that intangible asset would affect company’s performance if there are misjudgments in the valuing of these assets. Introduction Financial statement has a significant role in businesses system in due to transparency of company’s financial position in the businesses environment. The purpose of financial report is to give important information about any changes in company’s performance that is useful for a wide range of users in making decision making in order to make investment in that particular company. According to FASB that is stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102), financial statement should provide a useful information that will benefit to any potential investors and creditors to make further investment, credit and similar decision. Therefore, any event that will affect company’s performance either present or future should be presented in this annual report. During last 20 years, expansion in technology, economic system and people knowledge have brought many changes in businesses environment which increase the use of media due to more competition between companies a nd company’s feasibility in the future. Due all these changes as stated in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102) the resource of wealth and future economic benefit is not from material production or tangible asset but from investing and management of intangible asset. As defined in paragraph 8 of AASB 138 that is noted in Picker et al (2006, p. 313) intangible asset is â€Å"an identifiable non monetary asset without physical substance†. There are two main forms of intangible asset, first legal intangible such as trademark, patent, brand  and other thing that defendable in the court and the second one is competitive intangible such as knowledge activities and other activities that have a direct impact and effectiveness to company’s performance (Wikipedia, 2010, accessed 15/05/10). Intangible asset is one of accounts that should present in the financial statement; this is however, by putting intangible assets in the financial statement, this report would be less informative because they raise the difficulties of estimation of market value and book value which can affect the company’s performance. It can be argued that there are some issues that arise when dealing with internally generated assets. Therefore, in this essay the author will discuss possible issues that can arise in intangible asset such as research and development cost, brand valuation and the risk of intangible assets in financial report in relation with market and book value. R&D cost In order to expand intangible asset, companies need to spend more money in research and development (R&D) due to market competition to get more profit. This expense is relatively expensive and continuous until the firms can find a new finding in intangible asset that can improve company’s performance. This statement is strengthened by Canibano, Garcia-Ayuso, & Sanchez (2000, pp.108-109) argument which states that between R&D and future economic benefit had not been confirmed thoroughly because there were no confirmation that can be found in relation with expanding research and development a new product can lead future improvement in the company’s performance. Changes in the R&D can cause a divergences between profit each year and also enlarge the difference between cash flow that is actually generated by firms and profit that is stated in financial statement because a new product of the research is about to be commenced and generated revenue later (Wrigley, 2008, p.258) . Furthermore, in determining research and development cost, this activity will lead to greater amount of expense in balance because when any spending for research incurred, it will be recorded as expense and it will affect company’s performance which can be a huge disadvantages for companies. If there are more expense that company generates as a result of research and development in one accounting period, it will decrease value of profit which lead to a negative expectation to investors because the investors will start to doubt with the company’s  performance if they see more expenses than profit during the year. An example arises from Sigma Pharmaceuticals Limited (SIP) that was developing a new product that have a purpose to measure carbon gas emission in order safe the environment (Sigma Pharmaceuticals Limited 2009, p.5). Based on SIP summary of complex accounting policy, R&D cost would be capitalised if the research bring a future economic benefit or can be sold to other parties (Sigma Pharmaceuticals Limited 2009, p. 54). This means that SIP would spend a lot of money to make this research success and able to generate profit but it is more expense would be generated during this research that has possibility to reduce the profit in that year. Another significant example is from Rolls-Royce Company, â€Å"in 1960’s because of R&D expenditures Rolls-Royce Company couldn’t make profit† (Yardimcioglu 2008, p.91). This explanation can be conclude that even companies increase their research and development to find a new intangible asset such as patents that have expectation to bring more profit to the particular corporation, the firms still do not have control to this expectation because of uncertainty in the future economic benefit. It also gives negative impact to firm’s performance in investing activities because it will affect the investors’ confidence to put their investment in a particular company’s. Brand valuation Brand valuation has appeared as issues that arise from measuring intangible asset in financial report of companies. This is because of the deficient of perceptive and evaluation from accounting standard in measuring brand in a firm that mostly lead to uncertainties between goodwill and other intangible assets. Brand can be defined as a unique symbol or trade mark that is used to identify goods and services differently from its competitors (Tollington, 1998, p.180). The problem that occurs from brand as intangible asset is from useful life of it because brand does not have a fixed life which can lead to misjudge of indefinite and definite life of other intangible asset (Seetharaman et al, 2001, p.247). Another problem that arises from brand measurement is the difficulties of prediction in maintaining the value of brands in a period of time, for example, well known brand like Ferrari, Marlboro and Coca Cola mostly have a stable value if compare with forgotten brand that may have less v alue (Seetharaman et al, 2001, p.247). In the most case, it has been debated that the value of brand asset could be measured  appropriately because in order to evaluate brand value, the company will use relief from royalty. However, Royalty rate is not always available and often the rate used is based on the company’s decision rather than reliable source in that particular company. If the royalty rate is too high, it could be destroy the company’s profit that could earn (Sinclair & Keller, 2007, accessed 16/05/10). Risk in financial statement. Intangible asset that takes a place in financial statement would create significant risk in relation with company’s performance. This is because the values of intangible assets have not exhibited in the financial report due to lack of measurement on intangible asset such as trademark, knowledge of employees and development of technology. An example of the risk that is reflecting the difficulties of measuring intangible asset value is from Nokia Corporation. According to the data from Yardimcioglu (2008, p.91), financial position that stated on financial statement in 1999 was US$11 billion of total asset, liabilities were US$5.3 billion and residual cost US$5.7. In 2000, Nokia’s market value was US$190 billion and made US$183 billion differences between book value and market value, and this differences arise because intangible asset that Nokia possessed. This difference should be stated in the financial statement, but after one year Nokia’s market value has decrea sed to US$97 billion and if the difference of market and book value was stated in the financial position, Nokia would lose profit by US$86 billion. Another example of the risk of intangible asset in financial statement is Rolls Royce Company; this company has suffered a loss in 1960’s that lead to serious financial issues because of transference of more sources to R&D process (Yardimcioglu, 2008, p.91). Based on these two examples, measuring intangible asset is quite difficult because â€Å",,, it is impossible to supply the deficiency between book value and market value in consequence of taking the intangible assets into financial statements (Yardimcioglu, 2008, p.91). In conclusion, there are some issues that arise from valuing of intangible asset in a corporation. This issue is including uncertainty of research and development cost that still cannot be ascertained to make future economic benefits, brand valuation because inadequate measurement for this intangible assets and the risk of putting intangible asset in financial report. Companies should do some actions to  solve this problem that might be useful for company’s management or even for investors who are willing to invest their money to the company. First, maximise the use of intellectual property by expanding only small proportion of patents. Second, introduce a new product to the market that will possibly generate an innovation and third, technologies involvement (Hand & Lev, 2003, pp. 511-512). References Canibano, L, Garcia-Ayuso & Sanchez, P 2000, â€Å"Accounting for Intangible: A Literature Review, Journal of Accounting Literature, vol.19, pp.102-130. Hand, J, R, M & Lev, B 2003, Intangible assets: values, measures, and risks, Oxford University Press, London, accessed 14/05/2010, http://books.google.com.au/books?id=RmFLUk7NydQC&printsec=frontcover&dq=intangible+assets&source=bl&ots=1QtSgbhUPK&sig=Nsy8mguyyw6tV8-FUAqpWi6pzVw&hl=en&ei=jNfsS96tM47U7APH_tiMBg&sa=X&oi=book_result&ct=result&resnum=7&ved=0CDoQ6AEwBg#v=onepage&q&f=false Picker, R, Leo, K, Alfredson, K, Pacter, P & Wise, V 2006, Australian Accounting Standards, John Wiley & Sons, Queensland, Austalia, Seetharaman, A, Azlan Bin Mohd Nadzir, Z & Gunalan, S 2001, â€Å"A Conceptual Study on Brand Valuation†, Journal of Product & Brand Management, vol.10, no.4, pp.243-256. Sigma Pharmaceuticals Limited 2009, Annual Report 2008-2009, accessed 14/05/2010, http://sigma.ice4.interactiveinvestor.com.au/Sigma0901/Annual%20Re port/EN/body.aspx?z=1&p=-1&v=2&uid= Sinclair, R & Keller, K, L 2007, â€Å"Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes†, International Valuation Standards Committee (IVSC), pp.1-6, accessed 14/05/2010, http://www.ivsc.org/pubs/comment/intangibleassets/06_keller.pdf Tollington, T 1998, â€Å"Brands: the asset definition and recognition test, Journal of Product & Brand Management, vol. 7, no. 3, pp. 180-192. Wikipedia 2010, Intangible Asset, accessed 14/05/2010, http://en.wikipedia.org/wiki/Intangible_asset Wrigley, J 2008, â€Å"Discussion of ‘What financial and non-financial information on intangibles is value-relevant? A review of the evidence†, Accounting and Business Research, vol.38, no.3, pp.257-260. Yardimcioglu, M 2008, â€Å"The Risk of Intangible