4 KudoZ points awarded for this answer. Comment: "thanks Abdelmonem..your answer best suits me , but out of reading the text I found out that they two words don't refer to teh same thing but rather one is related to targest (that are doable..can be done) and the other thing is the achievments (things that have turned from doable into deliverable hence can be measureed by specific measurements in HR) one more time thank you and I will go for your answer :-)"