Following this, a second step is to understand these effects in the situation. This is so that if the same action were taken in similar circumstances it would be possible to anticipate what would follow from the action. In the third step these observations and reflections are then brought together into a 'theory' from which new implications for action can be worked out. The last step is then to use the 'theory' as a guide to acting in a new situation. We can see that the stages in this model link to the various elements we have already discussed.
Concrete experience is used to validate and test abstract concepts or 'theories'.
This is made possible by feedback from the situation. Here these steps are shown as a circular movement. In reality, these things may be happening all at once. Furthermore, if learning has taken place then, as Kurt Lewin put it, such a process could be seen as a spiral of steps, 'each of which is composed of a circle of planning, action, and fact-finding about the result of the action.'. Education Now Books, pages 53-54.