CIR
Research through Experimental Development
This approach, eligible for the Research Tax Credit (CIR), contributes to research and the creation of prototypes to accelerate the market launch of new technologies.
Stéphanie Laluque
Introduction
Experimental development research transforms discoveries into concrete applications by directly testing their feasibility. It allows companies to innovate by creating prototypes. It speeds up the launch of new technologies, products, and services.
This approach, eligible for the Research Tax Credit (CIR), is a cycle. It is a scientific process built through iteration:
Cycle representing the stages of the iteractive process.
01 | State of the art
As part of your research, you are trying to solve a problem.
A state-of-the-art review shows the current knowledge at your project's start. It also reveals how it fails to address your issues.
"In research, we talk about "knowledge." From the moment data is published, knowledge is considered accessible."
To help you, here are examples of accessible databases:
Competitor publications can also provide you with information, just like related sectors of the product you wish to develop.
The state of the art should let you set limits on accessible knowledge. It should also formalize the uncertainties that arise from these limits. This will allow you to propose research hypotheses.
💡 Tip: Laby has a bibliography module, to gather your sources.
02 | Research hypotheses
When writing your research hypotheses, keep in mind that your goal is to advance knowledge, not to launch new products...
First, identify a clear question based on your observations or your literature review. Then, plan a testable hypothesis that predicts a relationship between the variables.
03 | Verifiable consequences
Determine the specific results you expect if the hypothesis is correct. Ensure these consequences are measurable and observable through experiments or data. Finally, define the validation criteria to verify whether the results confirm or refute the hypothesis.
Once the verifiable consequences of the hypotheses are established, you will design a research model.
04 | Research model
To design a research model, first identify the main variables and the hypotheses that connect them. Next, structure these elements within a logical framework that coherently represents these relationships. The model must be both explanatory and predictive, providing a basis for testing your hypotheses in a practical context.
Once you have set your model to be tested, you need to deploy an experimental protocol.
05 | Experimental protocol
It is a detailed plan that describes all the steps, methods, and conditions necessary to carry out an experiment or a series of experiments.
The protocol defines how to collect data, control variables, and conduct tests. This ensures the results are valid and reproducible.
The goal is to ensure that research operations are conducted with accuracy, integrity, and transparency.
💡 Tip: Laby helps with project management. It tracks the protocols, equipment, and samples used in your experiments, up to the electronic signature. This ensures your data's integrity and authenticity.
06 | Analysis of the results
We are starting an iterative process. Your analysis of the results will let you draw conclusions. Possibly to review your hypotheses or to schedule a second series of tests.
Once you have completed this cycle several times—hypothesis, test, analysis of results—you will be able to formalize a conclusion.
It is indeed this cycle, between your hypotheses, your trials, and your conclusions, that will constitute the core of your research operation and prove the eligibility of your project to the Research Tax Credit (CIR).
07 | Conclusion
The conclusion allows for a summary of the results. It verifies if the initial hypotheses were confirmed or refuted. It also allows for evaluating the method's effectiveness. It highlights this approach's strengths and limitations.
A conclusion does not always mean a solution. But, it should guide further work or inspire new research.
Moreover, to be eligible for the Research Tax Credit, a conclusion is not necessarily positive. You don't need to use a fiscal calendar for your research project. The solution may be found next year!
In short, you are obliged to search, you are not obliged to find!
08 | Solution
Once the optimal results are obtained, the solution is validated for development.
The final validation is the last step of the research process. It comes after experimental development. The solution, after being tested and optimized multiple times, is now ready for broader use.
This phase is crucial. It marks the shift from testing to using the solution, as a product, technology, or method.
As mentioned at the beginning, it is necessary to formalize the solution sought from the start of the project. This will capitalize on knowledge, making it transferable.
On the other hand, you are not obliged to publish this knowledge; you can very well keep it internal. You are simply obliged to formalize it.
09 | Research indicators
Research indicators in a Research Tax Credit (CIR) are measures. They evaluate a company's R&D activities for effectiveness and relevance.
They are not mandatory, but they strengthen the eligibility of your project.
They include criteria such as:
- The number of scientific publications.
- The patents filed.
- The prototypes developed.
- The experimental results obtained.
These indicators show that the activities meet the Frascati Manual's criteria. They justify eligibility for the R&D tax credit. They provide tangible evidence of the progress and impact of the research work, which is essential for obtaining the tax credit.
As soon as you publish all or part of your knowledge, whether in peer-reviewed journals or simply making the knowledge accessible to others, it strengthens eligibility.