一篇好的雅思作文不仅看作者的排篇布局的能力，还要看作者语言的表达能力。语言素材是需要积累的，下面
雅思写作语言素材积累：观点类 + 工作类
The most important investment for a big company is to improve the efficiency and proficiency of its employees. 提高员工技能是公司最重要的投资，是否认同?(2012年9月16日)
【头脑风暴导言】
有谁愿躲在避风的港口，宁愿波涛汹涌的自由。小鹏哥最佩服的两类人：一是文学家;二是企业家。曾经，我和欧亚总裁曹和平交流，他的话语记忆犹新：“男人就是要走一条披荆斩棘之路。”企业的企字，上面为人，下面为止，众归则才聚，才聚则企业强。21世纪最贵的是人才。企业间的竞争，终归还是人才的竞争。巨人集团的史玉柱破产之时，还有百人的创业团队坚守在其身旁，坚信东山再起。马云创业之处，依赖是18罗汉。因此，一流的企业都有标准化的员工培训流程，对于高管，也会定期提供提升职业技能的机会。对于是创业者，提高员工效能，增强员工归属感一定是企业发展的根本。
【薛鹏点评】
学术类论文写作，SAT推荐一边倒支持写法，雅思推荐让步反驳写法，
【作家立场】企业家也是战略家，应该具有前瞻性和忧患意识。企业的竞争其实就是人才的竞争，每人创业者都渴望企业强大，而企业强劲发展的基石就是不断地提高员工的效能。
薛鹏原创语料库
1. on-the-job training for the internal employees n在职员工的培训
2. managerial skills and experiences n管理技能和经验
3. fill managerial position v满足管理职位
4. sb could have the particular skills and experiences required for the job 某人可以具备工作所需要的技能和经验
5. impose a good impact on = have a really positive influence on v有积极的影响
6. play a more important role in v在……方面发挥重要的作用
7. motivate employees v激发员工
8. entice and encourage employees v吸引和激励员工
9. create feelings of optimism v带来乐观情绪
10. those employees with highest skills and experiences n有丰富的经验和高超技能的职员
11. high achiever n高效员工
12. invest in the training of their employees v 投入员工培训
13. generate more economic value v带来更多的经济价值
14. enhance the reputation of the firms in the fierce competition v在激烈竞争中，提高公司的美誉度
15. produce more professionally well-trained staff v培养更多高效员工
薛鹏原创语料库
1. The competitions among corporations have become increasingly fierce nowadays. 现在，公司之间的竞争变得日益激烈。
2. Whether the most worthwhile investment for a company is the cultivation of internal employees’ abilities and skills has ignited public debate. 是否公司最有价值的投资就是内部员工的能力和技能培养引起公众的争议。
3. Large companies typically have established standards for management and employees and therefore have recognized employee-training programs and standardized dispute resolution methods. 大型企业对于管理层和员工都有明确制度，并且确立了员工培训计划以及标准化的争端解决策略。
4. In order to generate more economic value and realize the sustainable development , the companies should allocate more financial budget to the training for their employees. 为了创造更多的经济价值以及实现可持续性发展，公司应该在员工培养方面投入更多财力。
5. The most striking advantage is that the motivation of the employees will be highly inspired, in this sense, they can fulfill their tasks efficiently. 最明显的利好就是这可以激发员工的工作效能，因此，他们可以高效完成任务。
6. Qualified and frequent trainings enable the labors to work more actively, so, the profits the corporations could make will be greatly multiplied. 高效的惯常的培训使员工积极努力工作，因此，公司可以获利。
7. Employees will have more passion and confidence after receiving professional trainings，meanwhile， the sense of being valued and respected by the corporations they are serving could successfully stabilize high achievers。接受职业培训后，员工更加热情和自信。同时，他们会有被企业重视和尊敬的感觉，因此，高效员工不会流失。
8. Paul has been carving out his own career after working for several companies . In the past, when green hands were hired, they needed a long period of time to adapt to the working conditions and familiarize themselves with the procedures 叔叔保罗，经历职场，自我创业。在过去，新职员被雇佣后花费很长时间适应工作以及熟悉工作流程。
9. Then my uncle begun to invest large sums of money providing professional trainings to make them excel professionally . 叔叔开始花费重金提高职业技能培训，以使他们精通业务。
10. Much to his relief, new employees are less likely to make mistakes and more likely to be adept at new jobs. 使叔叔无比欣慰的是：新职员很少犯错，更快擅长工作。
11. Polishing up the skills of the workers can, to larger extent, enhance the competitiveness of the firms. 提高员工技能，在很大程度上，可以提高公司的竞争力。
12. There are a great many things business leaders can do to stabilize and prosper their corporations. 企业家可以做很多事情来实现公司的稳定和繁荣。
13. More precisely, managers can allocate the budget to advertisement or betterment of the equipment. However， it is the individual who has the most significant role to play in making companies function smoothly and efficiently , the benefits other activities bring in are obviously dwarfed. 具体而言，管理者可以分配预测投资广告，可以改善设备，但是，因为人才是公司平稳地高效地运转的关键，其他的利好明显微不足道。
14. High achievers can inject new life into the further development of the corporations 高效员工可以为企业的发展注入新鲜活力，
15. Therefore，the companies have to spend time and money training internal employees for their jobs. 因此，公司理应花时间和财力培训内部员工。