With the amount of traffic at many airfields now "runway occupancy" is an important factor.
In my opinion when you take the runway you line up and roll without delay unless there is some overriding safety reason not to do so.
What gets me are the ones that line up and then sit there on the runway doing their "Hail Marys" for 20 - 30 secs before rolling and then cause the next one on the approach to have to go around!
I am not totally against acronyms but what happened to "common sense" and airmanship?