Research is the study of a particular subject or market in order to further knowledge in this subject or market; development is the application of this knowledge resulting in new products or ways of doing things. In detail R and D involves: carrying out research into new ideas / areas of interest; inventing, designing, testing and developing new ideas to meet customer and / or business needs and complying with legal requirements; assisting in the development of prototypes (where applicable) and / or the selection, installation, construction of equipment necessary to implement new products or processes; modifying existing products or processes in light of changing business / customer needs and / or competitor activities; gaining feedback on new (or modifications of existing) products or processes.