A recent article, Using Action Plans for Measurement, Holly Burkett, April 2004 issue of ASTD Links, discussed using action plans to measure ROI and offered excellent tips on helping participants write meaningful objectives and action plans. But, as simplistic as it sounds, action plans only produce results when they are effectively put into action. Or, as Peter Drucker said, "Unless objectives are converted into action, they are not objectives; they are dreams." And, unless you are Carl Jung, the ROI on dreams is not very high.