"The beef is tasty."
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Yes, I did mean as in the absolute beginning (which I realize was not the case of the example): as in, if ב is the first character you see after the space separating it from a previous word, it always sounds like a B. (The definite article before it never changes its sound, like we see in the example).
This also goes for כ (K in the beginning, KH in the end as ך) and פ (P in the beginning, F in the end as ף )