Research and development is composed of
( ( ( Research and ) development ) ( is ( composed of ) ) )
(ROOT (S (NP (NP (NNP Research)) (CC and) (NP (NN development))) (VP (VBZ is) (VP (VBN composed) (PP (IN of))))))
R&D is made up of.
( R&D ( ( is ( ( made up ) of ) ) . ) )
(ROOT (S (NP (NNP R&D)) (VP (VBZ is) (VP (VBN made) (PRT (RP up)) (PP (IN of)))) (. .)))