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http://www.hdfs.ches.ua.edu/child-development-research-center.html
Completed in the Summer of 2005, the Child Development Research Center (CDRC) is dedicated to being a leader in the study of young children. The CDRC is a state-of-the-art, 64,000 sq-ft research facility equipped with the latest multi-media research technology, seven large research suites, and eight research rooms.
https://www.erdc.usace.army.mil/Library.aspx
Additionally the library provides access to: 300,000+ items in the collection - 28,000+ online journals - 34,000+ online books & reports. Online research resources including IEEE, Science Direct, Web of Science, RefWorks. Collection development and interlibrary loan services. Research consultations, training, and outreach services.
https://80000hours.org/articles/research-questions-by-discipline/
Research and development of techniques for screening DNA synthesis requests for dangerous pathogens (especially techniques that won’t create infohazards by being reverse engineered). Research and development into platforms that might decrease the time it takes to go from novel pathogen to vaccine. (Cassidy Nelson, 80,000 Hours podcast interview)
https://advisory.kpmg.us/articles/2017/ifrs-vs-us-gaap-rd-costs.html
The accounting for these research and development costs under IFRS can be significantly more complex than under US GAAP. Under US GAAP, R&D costs within the scope of ASC 730 1 are expensed as incurred. US GAAP also has specific requirements for motion picture films, website development, cloud computing costs and software development costs.
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