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The link between theory and practice is a structural feature and a quality measure of cooperative education. However, the term “theory-practice linkage” (TPL) has not been adequately defined. In this paper, we develop a theoretical concept of TPL that captures the multi-dimensional structure of the phenomenon and can be applied to different cooperative education programs. We also discuss the relationship between TPL and theory-practice transfer. The paper provides a theoretical foundation for empirical studies on TPL, as well as for the further development of quality management in cooperative education programs.

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