A special report is a customized financial reporting document that deviates from standard financial statement formats. It addresses unique information needs while maintaining professional standards and clarity. Examples include a cash receipts/disbursements report or a proposed acquisition report. Special reports can also be issued to comply with contractual agreements or regulatory requirements, or they can support internal audits by a firm for a client or governmental entity.
A research report is a detailed presentation of research processes and findings. It may contain quantitative data as well as qualitative descriptions of people, places or events. Research reports are classified based on the nature of the research and the target audience. For example, a general research report is intended for a wide audience while a technical research report would be presented to researchers in a particular field of study.
The first section of a research report is known as the introduction section. It describes the significance of the research problem and outlines the purpose and aims of the systematic investigation. It should highlight existing knowledge in the field of study and define any jargons or terminologies that may need explanation.
The Hastings Center publishes its research findings periodically in a series of research reports called the Special Report. These documents can be single-authored essays by members of the project’s working groups, collections of essays describing differing moral conclusions reached on a specific topic in bioethics, or lively conversations between authors who reach different moral conclusions about a major issue in bioethics.
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