Here is a useful article on Learning Objectives.  It will help those who have to write them as well as those who wonder why training takes so long to develop.

The authors use a 5 concentric-circles view with the outer ring being the organizational objectives, and then subsequent circles being roles needed to fulfill the organizational objective, competencies and skills, and knowledge needed by those roles, and finally the learning objective itself.

VERY helpful in understanding how everything is intertwined.