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The tutorial discusses how to create an effective business objects report by linking data and text through concatenation. The report contains two tables and a chart, with the top table showing revenue and number of guests for each resort, and the bottom table displaying the name and total revenue of the resort with the lowest revenue. By using concatenation, we can make the bottom table more informative and easier to understand for the audience. This involves linking static text and database fields to maintain the table's dynamic nature. By clicking in the cell to be modified and using the formula bar, we can enhance the report's clarity.
