Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

Effect of management systems and cover crops on organic matter dynamics of soil under vegetables

Vegetable production in conservation tillage has increased in Brazil, with positive effects on the soil quality. Since management systems alter the quantity and quality of organic matter, this study evaluated the influence of different management systems and cover crops on the organic matter dynamics of a dystrophic Red Latosol under vegetables. The treatments consisted of the combination of three soil tillage systems: no-tillage (NT), reduced tillage (RT) and conventional tillage (CT) and of two cover crops: maize monoculture and maize-mucuna intercrop. Vegetables were grown in the winter and the cover crops in the summer for straw production. The experiment was arranged in a randomized block design with four replications. Soil samples were collected between the crop rows in three layers (0.0-0.05, 0.05-0.10, and 0.10-0.30 m) twice: in October, before planting cover crops for straw, and in July, during vegetable cultivation. The total organic carbon (TOC), microbial biomass carbon (MBC), oxidizable fractions, and the carbon fractions fulvic acid (C FA), humic acid (C HA) and humin (C HUM) were determined. The main changes in these properties occurred in the upper layers (0.0-0.05 and 0.05-0.10 m) where, in general, TOC levels were highest in NT with maize straw. The MBC levels were lowest in CT systems, indicating sensitivity to soil disturbance. Under mucuna, the levels of C HA were lower in RT than NT systems, while the C FA levels were lower in RT than CT. For vegetable production, the C HUM values were lowest in the 0.05-0.10 m layer under CT. With regard to the oxidizable fractions, the tillage systems differed only in the most labile C fractions, with higher levels in NT than CT in the 0.0-0.05 m layer in both summer and winter, with no differences between these systems in the other layers. The cabbage yield was not influenced by the soil management system, but benefited from the mulch production of the preceding maize-mucuna intercrop as cover plant.

Structural changes and degradation of Red Latosols under different management systems for 20 years

Soils are the foundation of terrestrial ecosystems and their role in food production is fundamental, although physical degradation has been observed in recent years, caused by different cultural practices that modify structures and consequently the functioning of soils. The objective of this study was to evaluate possible structural changes and degradation in an Oxisol under different managements for 20 years: no-tillage cultivation with and without crop rotation, perennial crop and conventional tillage, plus a forested area (reference). Initially, the crop profile was described and subsequently, 10 samples per management system and forest soil were collected to quantify soil organic matter, flocculation degree, bulk density, and macroporosity. The results indicated structural changes down to a soil depth of 50 cm, with predominance of structural units ∆μ (intermediate compaction level) under perennial crop and no-tillage crop rotation, and of structural units ∆ (compacted) under conventional tillage and no-tillage. The soil was increasingly degraded in the increasing order: forest => no-tillage crop rotation => perennial crop => no-tillage without crop rotation => conventional tillage. In all managements, the values of organic matter and macroporosity were always below and bulk density always above those of the reference area (forest) and, under no-tillage crop rotation and perennial crop, the flocculation degree was proportionally equal to that of the reference area.

Physical Properties of a Hapludox after Three Decades under Different Soil Management Systems

ABSTRACT Changes in soil physical properties due to different management systems occur slowly, and long-term studies are needed to assess soil quality. The objectives of this study were to evaluate the effects of soil management systems and liming methods on the physical properties of a Latossolo Bruno Alumínico típico (Hapludox). A long-term experiment that began in 1978 with conventional and no-tillage systems was assessed. In addition, different liming methods (no lime, incorporated lime, and lime on the soil surface) have been applied since 1987 and were also evaluated in this study. Moreover, an area of native forest was evaluated and considered a reference for the natural condition of the soil. Soil physical properties were evaluated in layers to a depth of 1.00 m. Compared to native forest, the conventional tillage and no-tillage systems had higher soil bulk density, penetration resistance, and microporosity, and lower aggregate stability and macroporosity. Compared to the conventional tillage system, long-term no-tillage improved the structure of the Hapludox, as evidenced by increased microporosity and aggregate stability, especially in the soil surface layer. In no-tillage with lime applications sporadically incorporated, soil physical properties did not differ from no-tillage without lime and with lime applied on the soil surface, indicating that this practice maintains the physical quality of soil under no-tillage. Liming in a conventional tillage system improved soil aggregation and reduces penetration resistance in the soil layers near the soil surface. No-tillage was the main practice related to improvement of soil physical quality, and liming methods did not influence soil physical properties in this soil management system.

Embankment Quality Phase IV: Application to Unsuitable Soils, TR-492, 2007

The Quality Management Earthwork (QM-E) special provision was implemented on a pilot project to evaluate quality control (QC) and quality assurance (QA) testing in predominately unsuitable soils. Control limits implemented on this pilot project included the following: 95% relative compaction, moisture content not exceeding +/- 2% of optimum moisture content, soil strength not exceeding a dynamic cone penetrometer (DCP) index of 70 mm/blow, vertical uniformity not exceeding a variation in DCP index of 40 mm/blow, and lift thickness not exceeding depth determined through construction of control strips. Four-point moving averages were used to allow for some variability in the measured parameter values. Management of the QC/QA data proved to be one of the most challenging aspects of the pilot project. Implementing use of the G-RAD data collection system has considerable potential to reduce the time required to develop and maintain QC/QA records for projects using the QM-E special provision. In many cases, results of a single Proctor test were used to establish control limits that were used for several months without retesting. While the data collected for the pilot project indicated that the DCP index control limits could be set more tightly, there is not enough evidence to support making a change. In situ borings, sampling, and testing in natural unsuitable cut material and compacted fill material revealed that the compacted fill had similar strength characteristics to that of the natural cut material after less than three months from the start of construction.

Embankment Quality: Phase III, TR-401, 2002

This report describes test results from a full-scale embankment pilot study conducted in Iowa. The intent of the pilot project was to field test and refine the proposed soil classification system and construction specifications developed in Phase II of this research and to evaluate the feasibility of implementing a contractor quality control (QC) and Iowa DOT quality assurance (QA) program for earthwork grading in the future. One of the primary questions for Phase III is “Was embankment quality improved?” The project involved a “quality conscious” contractor, well-qualified and experienced Iowa Department of Transportation field personnel, a good QC consultant technician, and some of our best soils in the state. If the answer to the above question is “yes” for this project, it would unquestionably be “yes” for other projects as well. The answer is yes, the quality was improved, even for this project, as evidenced by dynamic cone penetrometer test data and the amount of disking required to reduce the moisture content to within acceptable control limits (approximately 29% of soils by volume required disking). Perhaps as important is that we know what quality we have. Increased QC/QA field testing, however, increases construction costs, as expected. The quality management-earthwork program resulted in an additional $0.03 per cubic meter, or 1.6%, of the total construction costs. Disking added about $0.04 per cubic meter, or 1.7%, to the total project costs. In our opinion this is a nominal cost increase to improve quality. It is envisioned that future contractor innovations have the potential for negating this increase. The Phase III results show that the new soil classification system and the proposed field test methods worked well during the Iowa Department of Transportation soils design phase and during the construction phase. Recommendations are provided for future implementation of the results of this study by city, county, and state agencies.

Yield and fruit quality of apple from conventional and organic production systems

The objective of this study was to assess the yield and fruit quality of apple produced with a conventional and an organic production systems in Southern Brazil. The orchards consisted of alternate rows from 10 to 12-year old 'Royal Gala' and 'Fuji' apple trees on M.7 rootstocks, grown as slender spindles, on 4x6 m spacing. Eighteen apple trees of each cultivar and management system were randomly selected and assessed for nutrition, flowering, fruit set, yield, and fruit quality during two growing seasons (2002/2003 and 2003/2004). The organic management system resulted in lower concentrations of K, Mg, and N in leaves and fruits, and in smaller fruits for both cultivars, and lower fruit yield for 'Fuji' than from the conventional production system. For both cultivars, fruits from the organic orchard harvested at commercial maturity had a more yellowish skin background color, higher percentage of blush in the fruit skin, higher soluble solids content, higher density, higher flesh firmness, and higher severity of russet than fruits from the conventional orchard. Fruit from the organic orchard had lower titratable acidity in 'Royal Gala', and higher incidence of moldy core and lower incidence of watercore in 'Fuji', than fruit from the conventional orchard. A non-trained sensory panel detected no significant differences for fruit attributes of taste, flavor and texture between fruit from the production systems for either cultivar.

Innovation Process Management and System Modelling

Työn tavoitteena oli perehtyä innovaatiojohtamisen ja järjestelmän soveltamiseen prosessiteollisuuden toimintaympäristöön. Kirjallisuuslähteitä apuna käyttäen perehdyttiin liiketoimintaympäristön innovaatiojohtamiselle asettamiin vaatimuksiin ja erilaisiin innovaatiojärjestelmiin. Olennaisena osana innovaatiojohtamiseen liittyy sidosryhmien tarpeiden ja niiden tarjoamien resurssien huomioiminen toiminnassa. Myöskin tuotekehityksen menetelmät ja työkalut ovat omalta osaltaan merkittävässä asemassa toiminnan tehokkuutta arvioitaessa. Innovaatiojärjestelmä tulee sopeuttaa yrityksen toimintoihin ja sen erityispiirteet huomioonottaen siten, että toiminnan johtaminen prosessina tuo yritykselle ja sen sidosryhmille lisäarvoa. Innovaatiojärjestelmän luominen yritykselle on ainayksilöllinen prosessi ja siihen ei ole olemassa yleispätevää menetelmää, joka voitaisiin ottaa käyttöön sellaisenaan. Yritys, jonka liiketoiminta keskittyy kuitupohjaisten pakkausmateriaalien valmistamiseen, joutuu täyttämään toiminnassaan materiaalintoimittajien, omien tuotantoprosessiensa ja asiakkaiden sekä jopa loppukäyttäjien uusille tuotteille luomat odotukset. Innovaatiojohtamista sävyttää toiminnan tulosten suuri epävarmuus ja sen vaativien aineellisten ja henkisten resurssien mittavuus. Innovaatiotoiminnan johtaminen prosessina, käyttäen hyväksi järjestelmämallia, tavoittelee systemaattista ja asetettujen kriteerien täyttämää lähestymistapaa tuotekehityksen ja uusien liiketoimintainnovaatioiden alueella. Kehitetyn mallin tulee palvella monimutkaista liiketoimintaympäristöä, jokatoisaalta perustuu tehokkaaseen massatuotantoon ja toisaalta pyrkii erilaistumaan palvelemalla sekä huomioimalla asiakkaidensa tuotteille asettamat vaatimukset.

Creating dynamic continuous improvement system for Larox Corporation

Today´s organizations must have the ability to react to rapid changes in the market. These rapid changes cause pressure to continuously find new efficient ways to organize work practices. Increased competition requires businesses to become more effective and to pay attention to quality of management and to make people to understand their work's impact on the final result. The fundamentals in continmuois improvement are systematic and agile tackling of indentified individual process constraints and the fact tha nothin finally improves without changes. Successful continuous improvement requires management commitment, education, implementation, measurement, recognition and regeneration. These ingredients form the foundation, both for breakthrough projects and small step ongoing improvement activities. One part of the organization's management system are the quality tools, which provide systematic methodologies for identifying problems, defining their root causes, finding solutions, gathering and sorting of data, supporting decision making and implementing the changes, and many other management tasks. Organizational change management includes processes and tools for managing the people in an organizational level change. These tools include a structured approach, which can be used for effective transition of organizations through change. When combined with the understanding of change management of individuals, these tools provide a framework for managing people in change,

Groupware and Workflow Tools - A Case study of SAP Business Workflow Supporting System Integration in a Global Telecommunication Company

Workflow management systems aim at the controlled execution of complex application processes in distributed and heterogeneous environments. These systems will shape the structure of information systems in business and non-business environments. E business and system integration is a fertile soil for WF and groupware tools. This thesis aims to study WF and groupware tools in order to gather in house knowledge of WF to better utilize WF solutions in future, and to focus on SAP Business Workflow in order to find a global solution for Application Link Enabling support for system integration. Piloting this solution in Nokia collects the experience of SAP R/3 WF tool for other development projects in future. The literary part of this study will guide to the world of business process automation providing a general description of the history, use and potentials of WF & groupware software. The empirical part of this study begins with the background of the case study describing the IT environment initiating the case by introducing SAP R/3 in Nokia, the communication technique in use and WF tool. Case study is focused in one solution with SAP Business Workflow. This study provides a concept to monitor communication between ERP systems and to increase the quality of system integration. Case study describes a way create support model for ALE/EDI interfaces. Support model includes monitoring organization and the workflow processes to solve the most common IDoc related errors.

Enabling Change in Universities: Enhancing Education for Sustainable Development with Tools for Quality Assurance

Enabling Change in Universities: Enhancing Education for Sustainable Development with Tools for Quality Assurance This thesis deals with enabling change in universities, more explicitly enhancing education for sustainable development with tools for quality assurance. Change management is a discipline within management that was developed in the 1980s because business changed from being predictable to unpredictable. The PEST mnemonic is a method to categorize factors enabling change; such as political, economic, socio-cultural and technological factors, which all affect higher education. A classification of a change, in either hard or soft, can help understanding the type of change that an organization is facing. Hard changes are more applied to problems that have clear objectives and indicators, with a known cause of the problem. Soft changes are applied to larger problems that affect the entire organization or beyond it. The basic definition for sustainable development is: the future generations should have similar opportunities as the previous. The UN has set as a global goal an integration of education for sustainable development (ESD) at all levels of education during 2005- 2014. The goal is set also in universities, the graduates of which are future leaders for all labor markets. The objective for ESD in higher education is that graduates obtain the competence to take economic, social and environmental costs and benefits into account when making decisions. Knowledge outcomes should aim for systematic and holistic thinking, which requires cross disciplinary education. So far, the development of ESD has not achieved its goals. The UN has identified a need for more transdisclipnary research in ESD. A joint global requirement for universities is quality assurance, the aim of which is to secure and improve teaching and learning. Quality, environmental and integrated management systems are used by some universities for filling the quality assurance requirements. The goal of this thesis is to open up new ways for enhancing ESD in universities, beyond the forerunners; by exploring how management systems could be used as tools for promoting ESD. The thesis is based on five studies. In the first study, I focus on if and how tools for quality assurance could be benefitted for promoting ESD. It is written from a new perspective, the memetic, for reaching a diversity of faculty. A meme is an idea that diffuses from brain to brain. It can be applied for cultural evolution. It is a theory that is based on the evolutionary theory by Darwin, applied for social sciences. In the second Paper, I present the results from the development of the pilot process model for enhancing ESD with management systems. The development of the model is based on a study that includes earlier studies, a survey in academia and an analysis of the practice in 11 universities in the Nordic countries. In the third study, I explore if the change depends on national culture or if it is global. It is a comparative study on both policy and implementation level, between the Nordic countries and China. The fourth study is a single case study based on change management. In this study, I identify what to consider in order to enable the change: enhancing ESD with tools for quality assurance in universities. In the fifth Paper, I present the results of the process model for enhancing ESD with management systems. The model was compared with identified drivers and barriers for enhancing ESD and for implementing management systems. Finally, the process model was piloted and applied for identifying sustainability aspects in curricula. Action research was chosen as methodology because there are not already implemented approaches using quality management for promoting ESD, why the only way to study this is to make it happen. Another reason for choosing action research is since it is essential to involve students and faculty for enhancing ESD. Action based research consists of the following phases: a) diagnosing, b) planning action, c) taking action and d) evaluating action. This research was made possible by a project called Education for Sustainable Development in Academia in the Nordic countries, ESDAN, in which activities were divided into these four phases. Each phase ended with an open seminar, where the results of the study were presented. The objective for the research project was to develop a process for including knowledge in sustainable development in curricula, which could be used in the quality assurance work. Eleven universities from the Nordic countries cooperated in the project. The aim was, by applying the process, to identify and publish examples of relevant sustainability aspects in different degree programs in universities in the Nordic countries. The project was partly financed by the Nordic Council of Ministers and partly by the participating pilot universities. Based on the results of my studies, I consider that quality, environmental and integrated management systems can be used for promoting ESD in universities. Relevant sustainability aspects have been identified in different fields of studies by applying the final process model. The final process model was compared with drivers and barriers for enhancing ESD and for implementing management systems in universities and with succeeding with management systems in industry. It corresponds with these, meaning that drivers are taken into account and barriers tackled. Both ESD and management systems in universities could be considered successful memes, which can reflect an effective way of communication among individuals. I have identified that management systems could be used as tools for hard changes and to support the soft change of enhancing ESD in universities with management system. Based on the change management study I have summarized recommendations on what to consider in order to enable the studied change. The main practical implications of the results are that the process model could be applied for assessment, benchmarking and communication of ESD, connected to quality assurance, when applied. This is possible because the information can be assembled in one picture, which facilitates comparison. The memetic approach can be applied for structuring. It is viable to make comparative studies between cultures, for getting insight in special characteristics of the own culture. Action based research is suitable for involving faculty. Change management can be applied for planning a change, which both enhancing ESD and developing management systems are identified to be.

Financial controlling and management in recovered paper joint ventures

The objective of this Master’s thesis is to examine financial functions, controlling and management in joint ventures of Manufacturing Corporation Oyj Recovered Paper business area. This case study investigated the current situation of financial functions and find out causes that have led the situation. Current situation of financial functions in joint ventures is variable. The most of the companies is outsourced at least some tasks. However, narrow reporting and problems in reliability are the biggest lack of financial controlling and management. The result of study consists of two parts: short-term and long-term improvement. Short-term improvement includes selected solution to outsource all routine financial tasks to new outsourcing partner and improve financial functions. Long-term improvements aim to create better controlling and management system to joint ventures. It is formed corporate governance and performance measurement. In this study it developed new Balanced Scorecard (BSC) for recovered paper joint ventures. Dimensions of BSC are quality, delivery (time), price and financial controlling and management. Earlier researched are showed problems in success of joint venture relationships. Similar results are obtained in this study. In future research, suitable of developed Balanced Scorecard for other industries could be studied

Management of freezing rate and trehalose concentration to improve frozen dough properties and bread quality

Abstract Bread is one of the most consumed foods in the world, and alternatives have been sought to extend its shell life, and freezing is one of the most popular methods. The purpose of this study was to evaluate the effect of freezing rate and trehalose concentration on the fermentative and viscoelastic properties of dough and bread quality. Dough was prepared and trehalose was added at three concentrations (0, 400, 800 ppm); dough was pre fermented and frozen at two freezing rates then stored for 42 days. Frozen dough samples were thawed every two weeks. CO2 production and elastic and viscous modulus were determined. In addition, bread was elaborated and specific volume and firmness were evaluated. High trehalose concentrations (400 and 800 ppm) produced dough with the best viscoelastic and fermentative properties. Greater bread volume and less firmness were observed when a slow freezing rate (-.14 °C/min) was employed.

Quality of outsourced IT services in different degrees of offshoring

The Finnish IT service market can be described to be at a turning point. The clients are ever more interested on services delivered from offshore but certain issues keep them cautious. There is a lack of knowledge on what implications different degrees of offshoring have on service quality. Although there has been significant amount of research related to both service quality and offshoring, several questions are unanswered, terminology remains ambivalent and research findings are inconsistent. The study focuses on the interception of these two fields. The purpose of the study is to learn more about service quality in different degrees of offshoring. At the same time it aims to contribute in narrowing the research gaps. The degree of offshoring can be divided to three delivery modes: onshore, collaboration and offshore. The study takes a mixed method approach where the quantitative and qualitative phases are executed sequentially. First data was gathered from incident management system. Resolution time in different degrees of offshoring was analyzed with Kruskal-Wallis and Jonckheere-Terpstra tests. In addition, the compliance to Service Level Agreement (SLA) in different degrees of offshoring was examined with cross tabulation. The findings from the quantitative analysis suggested that the services with offshore delivery mode perform the best in terms of promptness and SLA compliance. However, several issues were found related to the data and for that reason, the findings should be considered with prudence. After the quantitative analysis, the study moved on to qualitative data collection and analysis. Four semi-structured interviews were held. The interviewees represented different organizational roles and had experiences from different delivery modes. Several themes were covered in the interviews, including: the concept of quality, the subjectivity or objectivity of service quality, expectations and prejudices towards offshore deliveries, quality produced in India, proactiveness of offshore resources, quality indicators and the scarcity of collaborative deliveries. Several conclusions can be made from the empirical research. Firstly, the quality in different delivery modes was found to be controversial topic. Secondly, in the collaborative delivery covered in the study, the way tasks and resources are allocated seem to cause issues. On the other hand inexperienced offshore resources are assigned to the delivery and on the other hand only routine tasks are assigned to the resources. This creates a self-enforcing loop that results in low motivation, low ownership and high employee turnover in offshore. Nevertheless, this issue is not characteristic only to collaborative deliveries but rather allocation of tasks and resources. Moreover, prejudices were identified to affect the perceived service quality in non-predictable way. The research also demonstrated that there is a need in focal company for further data gathering and analysis.

Sensorische Erfassung von Grünlandbiomassen als Grundlage für ein teilflächenspezifisches Management im Ökologischen Landbau

Vor dem Hintergund der Integration des wissensbasierten Managementsystems Precision Farming in den Ökologischen Landbau wurde die Umsetzung bestehender sowie neu zu entwickelnder Strategien evaluiert und diskutiert. Mit Blick auf eine im Precision Farming maßgebende kosteneffiziente Ertragserfassung der im Ökologischen Landbau flächenrelevanten Leguminosen-Grasgemenge wurden in zwei weiteren Beiträgen die Schätzgüten von Ultraschall- und Spektralsensorik in singulärer und kombinierter Anwendung analysiert. Das Ziel des Precision Farming, ein angepasstes Management bezogen auf die flächeninterne Variabilität der Standorte umzusetzen, und damit einer Reduzierung von Betriebsmitteln, Energie, Arbeit und Umwelteffekten bei gleichzeitiger Effektivitätssteigerung und einer ökonomischen Optimierung zu erreichen, deckt sich mit wesentlichen Bestrebungen im Ökogischen Landbau. Es sind vorrangig Maßnahmen zur Erfassung der Variabilität von Standortfaktoren wie Geländerelief, Bodenbeprobung und scheinbare elektrische Leitfähigkeit sowie der Ertragserfassung über Mähdrescher, die direkt im Ökologischen Landbau Anwendung finden können. Dagegen sind dynamisch angepasste Applikationen zur Düngung, im Pflanzenschutz und zur Beseitigung von Unkräutern aufgrund komplexer Interaktionen und eines eher passiven Charakters dieser Maßnahmen im Ökologischen Landbau nur bei Veränderung der Applikationsmodelle und unter Einbindung weiterer dynamischer Daten umsetzbar. Beispiele hiefür sind einzubeziehende Mineralisierungsprozesse im Boden und organischem Dünger bei der Düngemengenberechnung, schwer ortsspezifisch zuzuordnende präventive Maßnamen im Pflanzenschutz sowie Einflüsse auf bodenmikrobiologische Prozesse bei Hack- oder Striegelgängen. Die indirekten Regulationsmechanismen des Ökologischen Landbaus begrenzen daher die bisher eher auf eine direkte Wirkung ausgelegten dynamisch angepassten Applikationen des konventionellen Precision Farming. Ergänzend sind innovative neue Strategien denkbar, von denen die qualitätsbezogene Ernte, der Einsatz hochsensibler Sensoren zur Früherkennung von Pflanzenkrankheiten oder die gezielte teilflächen- und naturschutzorientierte Bewirtschaftung exemplarisch in der Arbeit vorgestellt werden. Für die häufig große Flächenanteile umfassenden Leguminosen-Grasgemenge wurden für eine kostengünstige und flexibel einsetzbare Ertragserfassung die Ultraschalldistanzmessung zur Charakterisierung der Bestandeshöhe sowie verschiedene spektrale Vegetationsindices als Schätzindikatoren analysiert. Die Vegetationsindices wurden aus hyperspektralen Daten nach publizierten Gleichungen errechnet sowie als „Normalized Difference Spectral Index“ (NDSI) stufenweise aus allen möglichen Wellenlängenkombinationen ermittelt. Die Analyse erfolgte für Ultraschall und Vegetationsindices in alleiniger und in kombinierter Anwendung, um mögliche kompensatorische Effekte zu nutzen. In alleiniger Anwendung erreichte die Ultraschallbestandeshöhe durchweg bessere Schätzgüten, als alle einzelnen Vegetationsindices. Bei den letztgenannten erreichten insbesondere auf Wasserabsorptionsbanden basierende Vegetationsindices eine höhere Schätzgenauigkeit als traditionelle Rot/Infrarot-Indices. Die Kombination beider Sensorda-ten ließ eine weitere Steigerung der Schätzgüte erkennen, insbesondere bei bestandesspezifischer Kalibration. Hierbei kompensieren die Vegetationsindices Fehlschätzungen der Höhenmessung bei diskontinuierlichen Bestandesdichtenänderungen entlang des Höhengradienten, wie sie beim Ährenschieben oder durch einzelne hochwachsende Arten verursacht werden. Die Kombination der Ultraschallbestandeshöhe mit Vegetationsindices weist das Potential zur Entwicklung kostengünstiger Ertragssensoren für Leguminosen-Grasgemenge auf. Weitere Untersuchungen mit hyperspektralen Vegetationsindices anderer Berechnungstrukturen sowie die Einbindung von mehr als zwei Wellenlängen sind hinsichtlich der Entwicklung höherer Schätzgüten notwendig. Ebenso gilt es, Kalibrierungen und Validationen der Sensorkombination im artenreichen Grasland durchzuführen. Die Ertragserfassung in den Leguminosen-Grasgemengen stellt einen wichtigen Beitrag zur Erstellung einer Ertragshistorie in den vielfältigen Fruchtfolgen des Ökologischen Landbaus dar und ermöglicht eine verbesserte Einschätzung von Produktionspotenzialen und Defizitarealen für ein standortangepasstes Management.