In the ANSIS model for soil surveys and observations we use a standard cross-domain model for Observations, Sampling and Actuation described in the SSN Ontology and an extension for proximte vs ultimate feature-of-interest.
A sampling, observation or actuation activity always uses a Procedure and concerns an Entity of Interest (called Feature of Interest in the standard). The Sampler, Sensor (Observer) or Actuator, that implements the Procedure, may be a person.
The result of a Sampling is a Sample of the entity of interest.
The result of an Observation is a piece of information - usually a number or a term, which is the value of the observed property relating to the entity of interest.
The proximate entity-of-interest of an observation is almost always a Sample of the ultimate entity-of-interest. Recording the link from the Sample to the sampled-entity is key to use of the result of an observation.
The resultTime is the date and time that the act was completed. The phenomenonTime is the date and time that the result of an observation applies to the entity-of-interest, which could be a sampling-time that may be significantly prior to the observation-time.
The result of an Actuation is a change of value of some actuatable property relating to the entity of interest. Treatments such as application of lime or a fertilizer are a kind of Actuation.