 This means that the researcher generates codes" from" the data, rather than using a pre-existing theory to identify codes that might be applied "to" the data.IPA studies do not test theories, then, but they are often relevant to the development of existing theories.One might use the findings of a study on the meaning of sexual intimacy to gay men in close relationships, for example, to re-examine the adequacy of theories which attempt to predict and explain safe sex practices.