Individual authors are responsible for the form and content of their publications. Other than the cover sheet, the format is not specified. The papers do not carry abstracts. Working papers are published by academic institutions to inform researchers and students about new developments or ideas that could influence what they do. Often they are prepared by staff members who are not officially affiliated with the institution publishing them. Working papers are often available only by payment of fees which may or may not be refunded if they are not cited by other scholars. Some working papers are developed into full-length books or journal articles. Working papers are different from reports, which are usually prepared for government agencies or other organizations to summarize existing information and help make decisions. Working papers use evidence from primary sources to support conclusions about topics within their specific fields of research. They are typically shorter and less comprehensive than academic journal articles. Working papers are a useful tool for academics to share their thoughts on current issues within their field of expertise. However, they should not be considered complete studies in themselves, but rather as points of departure for further investigation. As such, they may or may not be referenced properly in later works.