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This phrase is most commonly used by larger public institutions and corporations to describe what they believe to the best way of doing a particular task or providing a particular service. The phrase assumes that there is one best way to do something all the time and in any given situation. It is unclear if "Best Practices" is based on empirical research or if it is just some employee or middle-manager's armchair theory of what works best. In short, " Best Practices" is basically someone's set of guidelines for doing something. However the term "Best Practices" sounds more professional and has an air of authority and legitimacy to it that was lacking in the word "guidelines".
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