decode((select pmr.IS_APPROVED   
       from PMO_MILESTONE_REVIEW pmr   
       where pmr.MILESTONE_ID = pm.MILESTONE_ID   
       and pmr.ROLE_ID = 1),  
        1, '<div id="yes" onmouseover="toolTip_enable(event,this,'''||(select pmr.comments 
       from PMO_MILESTONE_REVIEW pmr 
       where pmr.MILESTONE_ID = pm.MILESTONE_ID 
       and PMR.ROLE_ID = 1)||''')"> </div>'

 1, '<div id="yes" onmouseover="toolTip_enable(event,this,'''||(select REPLACE(pmr.comments, chr(39), chr(39)||chr(39))
from PMO_MILESTONE_REVIEW pmr

onmouseover="toolTip_enable(event,this,'don''t listen to Verification, they is wrong')"

SQL> select level, chr(level) from dual
  2  connect by level <= 130;

     LEVEL C
---------- -
         1 ☺
         2 ☻
<snip>
        32
        33 !
        34 "
        35 #
        36 $
        37 %
        38 &
        39 '
        40 (
        41 )
        42 *
        43 +
        44 ,
        45 -
        46 .
        47 /
        48 0
        49 1
        50 2
        51 3
        52 4
        53 5
        54 6
        55 7
        56 8
        57 9
        58 :
        59 ;
        60 <
        61 =
        62 >
        63 ?
        64 @
        65 A
        66 B
        67 C
<snip>
        91 [
        92 \
        93 ]
        94 ^
<snip>
       130 é

130 rows selected.

SQL>