The first ‘C’ stands for ‘Concept’. All further completion will depend upon what we actually want to achieve with learning within the context of the organisation. The function of this dimension is to clearly establish the vision on learning, throughout all phased projects and for the whole organisation. The learning masterplan is not blindly filled in with  anyone can learn anywhat, anywhere but rather attempts to the ‘right’ people learn the ‘right’ content at the ‘right’ time via the ‘right’ medium in the ‘right’ place, including a virtual one . Curricula and syllabi are reconsidered and redevised in view of the options taken by the learning suppliers. Learning platforms are introduced to guide students in their choices. Moreover, e-learning needs to be integrated in the daily activities of the users as individuals and as a group. Associations are made to cross the borders of the learning institutes to enable (i) increased collaboration, and (ii) better embedding in on-the-job activities, (iii) with the student as the central spill, and (iv) encompassing students, suppliers and partners over the borders of the own organisation. Also on the shopfloor, these changes are envisioned, as a study of IBM confirms.