Swoosh, Inc. is a shoe manufacturer. Consider each of the following activities and explain in a memo whether these activities will qualify for the research and experimentation credit.
a. Swoosh researches how well different running shoe designs, shapes and forms perform. By determining the ideal shape, form, and design, Swoosh will be able to improve the performance of its shoes.
b. Swoosh performs an experiment using many different shoes that all perform very well, but Swoosh is uncertain which model of shoe is ideal. Using computer models and simulations and by paying athletes to run in the different types of shoes, Swoosh is able to determine the best alternative for the new brand of shoe.
c. Swoosh performs research to determine the ideal placement of the logo on its shoes. Swoosh’s study determines that customers are more likely to buy the shoes if its logo is placed approximately in the middle.
d. Swoosh undertakes to engineer a basketball shoe that prevents ankle injuries in basketball players. It designs several shoes with different sizes and materials for the laces and ankle support and tests each to determine which combination puts the least amount of stress on the ankle. The equipment used to test the shoes measures the physical forces being put on the ankle area of the shoe during normal movement.
e. Swoosh tests different designs and asks focus group participants to wear the shoes and report, on a scale of 1 to 10, which shoe felt the best around their ankles.