A special report is a customized financial document that deviates from standard reporting formats. It is used to address unique information needs while maintaining professional standards and clarity. Special reports can be based on specific elements, accounts or items of a financial statement and can also be prepared to comply with aspects of contractual agreements or regulatory provisions related to audited financial statements.
In the context of research, a special report is a detailed presentation of research processes and findings in a way that makes it easy for others to understand. It may include a literature review that highlights existing research knowledge and areas that need further investigation, which the researchers have sought to fill with their systematic investigations. Depending on the audience, special research reports can differ; for example, if they are intended to reach a broader public, they should be more popular than those written for a specialized group.
The Hastings Center’s Special Report is a venue for the publication of research projects on topical bioethical issues. It includes single-authored essays and collections of essays that contain lively discussions among members who reached different moral conclusions about the project’s central questions. This type of scholarly work provides insight into complex subjects and can be useful in teaching about ethics. It is important that authors present their work in a way that will help readers comprehend its significance and meaning. In order to do so, they must explain the implications of their research for the field of study and identify any gaps in existing knowledge that their research seeks to fill.
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