ELT defines learning as “the process whereby knowledge is created through the transformation of experience. Knowledge results from the combination of grasping and transforming experience” (Kolb, 1984, p. 41). The theory has its roots in the experiential work of Dewey’s (1902/1916) philosophical pragmatism, Lewin’s (1946) social psychology and Piaget’s (1954/1981) cognitive-developmental genetic epistemology that form a unique perspective on learning and development (Kolb, 1984). The ELT model portrays two dialectically related modes of grasping experience – concrete experience (CE) and abstract conceptualization – and two dialectically related modes of transforming experience – reflective observation and active experimentation. According to the four-stage learning cycle depicted in Figure 2, immediate or CE are the basis for observations and reflections. These reflections are assimilated and distilled into abstract concepts from which new for action or behaviour can be drawn.