Share and reuse of learning objects are an important issue, that are not solved by simply adding a metadata description. Their contextualisation as well as their level of granularity still pose some difficult and unsolved questions. We will present in this paper a Semantic Learning Model (SLM) facilitating the reusability of learning objects according to a pedagogical context. Our main contribution lies in the explanation of the decomposition process of pedagogical entities using an authoring tool called PHOENIX.