Similar to any other technology$-$based companies, the operations of Nohaze Bhd$.$ involve a

lot of testing activities. Examples of the activities include the following:

a$)$ Measurement of the pollution level in segmented rivers in Malaysia via field study

b$)$ Formulation of several solutions protocols to automatically detect water pollution

c$)$ Evaluation of formulation improvements and exploration of new UF fiber development

dedicated to diverse applications

d$)$ Development of a prototype to be used during on$-$site studies for determination of

procedures performance prior to full$-$scale investment.

As a scientist, Miss Marlinda perceives all these as R&D activities. However, she was informed

that the accounting standards view R&D activities differently. Briefly explain to her the

differentiation between $$research$$ and $$development$$ from the perspective of MFRS $138.$