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An abstract summarises the Introduction, Methods, Results, and Conclusions of the report: What you did, why you did it, how you did it, what you found, and what it means. This can be challenging because the abstract must above all be clear, yet must also be concise. Point out that editing an abstract is likely to take a lot of effort and time and will require at least several attempts, and therefore students should allow for this when planning a research report.
Students sometimes mistakenly write an abstract as if it describes what a reader will find in the paper (e.g. 'The paper presents and discusses the results of a survey of consumer preferences'); instead, it should summarise the findings and state the paper's conclusions.