General comments

On the whole, I found that…

Although…, I should point out that…

It is a fact that….

Concluding comments

All things considered, I believe that...

Taking all these points into consideration, I would recommend …

I recommend that we look into the possibility of…

Comparing places and facilities

One of the main differences between X and Y is that….

X is completely/entirely/ totally different from Y in that…

Unlike X, Y is…

While/Whereas/ Although X is…, Y is…

X is a little/slightly/ somewhat/ a great deal more … than Y

X is not quite/nearly as (comfortable/ expensive/ ecologically friendly/ convenient) as Y because…

X is virtually/exactly the same as Y when it comes to

Sample report


The purpose of this report is to summarize the findings of a recent survey among JGT Electronics staff on the proposed changes to on-site catering facilities.

The data was collected by questionnaire and interviews with staff members. In addition, a page was set up on the company website to allow staff to add their views on these changes.

General findings

In general, it was felt that there is a need to change the current system. The catering facilities were originally intended for a much smaller workforce, and the kitchens are no longer able to cope with the increased demand now that the company has expanded.

Proposal to replace the canteen with a sandwich buffet service

A clear majority of the people who responded to our survey felt that the provision of a freshly-cooked hot lunch was an important part of the food services we provide. Several managers expressed a concern over a possible rise in absenteeism if this service disappeared.

Problems with location

It was generally agreed that the current building is inadequate for the number of people who use the service. Various alternatives were discussed. However, the most popular suggestion was to move the canteen into the warehouse next to the main building, and to build a covered walkway between the two sites. Several members of our sales team felt that this would also provide an excellent place to entertain clients and show them our stock.


Although relocating the canteen in the warehouse is the most expensive option, it is felt that this is the best choice in the long term. I propose we contact an architect to carry out a survey and estimate of the costs involved.


As part of your Urban Studies course, you have attended a presentation of proposed changes to ease traffic congestion in your town centre. Write a report for you tutor on the plan, giving your opinion of the proposals and making recommendations to improve them.