Relevant bibliographies by topics / Arm's length principle

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Arm's length principle'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Arm's length principle"

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Tanisha, Gisella, and Andang Wirawan Setiabudi. "STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023." BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 21, no. 2 (2024): 145–76. https://doi.org/10.25170/balance.v21i2.6450.

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The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of applying the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length princip
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Dwarkasing, Ramon S. J. "The Concept of Associated Enterprises." Intertax 41, Issue 8/9 (2013): 412–29. http://dx.doi.org/10.54648/taxi2013038.

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The concept of Associated Enterprises is essential for the application of the arm's length principle, which is the internationally recognized tax standard for transfer pricing. The arm's length principle is the underlying principle of Article 9 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (OECD Model) and of transfer pricing laws of many countries. Virtually all tax treaties are based on the arm's length principle. As stated by Article 9 OECD Model, the arm's length principle is applied to Associated Enterprises. The concept of Associated Enterprise
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Sevtianti, Lola Serly, Gilbert Rely, Bambang Prayogo, Mulyadi, and Panata Bangar Hasioan Sianipar. "Pengaruh Capital Intensity, Likuiditas dan Prinsip Kewajaran & Kelaziman Usaha Terhadap Manajemen Perpajakan." Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen 2, no. 1 (2024): 30–48. https://doi.org/10.61492/baashima.v2i1.76.

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The study aims to examine the effect of Capital Intensity, Liquidity and Arm's Length Principle on Tax Management. The population of mining sector issuers on the Indonesia Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, sampling techniques namely purposive sampling methods and obtained as many as 10 issuers and 30 data samples. Hypothesis testing with SPSS Statistics 27, the results concluded that (1) Capital Intensity had no affect on Tax Management, (2) Liquidity had no affect on Tax Management, (3) Arm's Length Principle have a signi
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Wuryaningsih, Heni, and Siti Nuryanah. "Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives." Jati: Jurnal Akuntansi Terapan Indonesia 7, no. 2 (2024): 151–66. http://dx.doi.org/10.18196/jati.v7i2.22716.

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Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model. Questionnaires and interviews are used as triangulation techniques in the study. The results show that participants were aware
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Robillard, Robert. "BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment?" Intertax 43, Issue 6/7 (2015): 447–53. http://dx.doi.org/10.54648/taxi2015041.

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Several Base Erosion and Profit Shifting (BEPS) public discussion drafts recently released have indirectly called into question the relevance of the arm's length principle for transfer pricing and international taxation purposes. This article highlights the numerous instances where formulary-like approaches have lately been put forward by the OECD to replace the arm's length principle. Are we witnessing a major philosophical shift by the OECD?
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Jakoubek, Jiří. "Arm's Length Principle in Intangible Assets Valuation." Český finanční a účetní časopis 2013, no. 4 (2013): 70–83. http://dx.doi.org/10.18267/j.cfuc.353.

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Choe, Chongwoo, and Noriaki Matsushima. "The arm's length principle and tacit collusion." International Journal of Industrial Organization 31, no. 1 (2013): 119–30. http://dx.doi.org/10.1016/j.ijindorg.2012.12.001.

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Nerudová, D., and V. Solilová. "Transfer pricing in agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (2011): 311–21. http://dx.doi.org/10.17221/84/2010-agricecon.

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International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed
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Bustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile." AEA Papers and Proceedings 109 (May 1, 2019): 500–505. http://dx.doi.org/10.1257/pandp.20191045.

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This paper reviews common challenges of taxing multinational firms, using Chile as a case study. We briefly describe key international tax avoidance methods: profit shifting to low-tax jurisdictions through transfer pricing and debt shifting. We discuss the prevalent policy to tax multinationals--the arm's length principle--and alternative proposals using apportionment formulas. Novel data from Chile show that multinationals make up a large share of GDP but report lower profit and effective tax rates than local firms. In 2011, Chile implemented a reform following OECD guidelines to enforce the
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Becker, Helmut. "Losses and the Arm's-Length Principle: A German Approach." Intertax 25, Issue 8/9 (1997): 287–90. http://dx.doi.org/10.54648/taxi1997053.

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Dissertations / Theses on the topic "Arm's length principle"

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Claesson, Ida. "Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19074.

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This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. This principle can be found in Article 9 of the OECD model. One transaction that may fall within the scope of Article 9 of the OECD model is business restructuring. Business restructuring was previously an unregulated TP area but with the new OECD TP guidelines, from 2010, regulations have been formula
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Lagerqvist, Johan, and Yan Cheng. "Documentation within Transfer Pricing : A case study." Thesis, Jönköping University, JIBS, Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9713.

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<p><strong>Purpose:</strong> The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations.</p><p><strong>Background:</strong> In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding th
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Ehrstedt, Helena, and Maria Alm. "Advance pricing agreements : The concept and its implementation in Swedish tax law." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15079.

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Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the tran
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Petutschnig, Matthias, and Stefanie Chroustovsky. "Comparability Adjustments. A Literature Review." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6597/1/SSRN%2Did3266107.pdf.

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This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements whe
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Phionesgo, Einsny. "Using global formulary apportionment for international profit allocation: The case of Indonesia's mining industry." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/90734/1/Einsny_Phionesgo_Thesis.pdf.

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My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit. The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility. Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against
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Savickaitė, Kristina. "Sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140929_100443-44320.

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Disertacijoje nagrinėjami sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje ypatingą dėmesį kreipiant į tarptautinių organizacijų (Ekonominio bendradarbiavimo ir plėtros organizacijos (EBPO) ir Europos Sąjungos) rekomendacijų įtaką jam. Pirmoje disertacijos dalyje pateikiama sandorių kainodaros samprata, sandorių kainodaros reguliavimo raida Lietuvoje ir EBPO bei Europos Sąjungos lygmeniu, tiriama tarptautinių organizacijų rekomendacijų reikšmė sandorių kainodaros reguliavimui, nagrinėjamas EBPO pavyzdinės mokesčių konvencijos dėl pajamų ir kapitalo 9 straipsnis ir jo pagrindu priimt
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Novikovas, Martynas. "Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102610-14025.

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Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp asocijuotų asmenų kainodaros teorinių ir empirinių tyrimų analizė. Remiantis sandorių tarp asocijuotų asmenų kainodaros teisine baze bei užsienio šalių mokslininkų atliktų tyrimų rezultatais, sudaryta: sandorių tarp asocijuotų asmenų kainodaros nustatymo metodiką įmonėms, kurios sudaro kontroliuojamus sandorius, bei sandorių tar
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Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.

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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-co
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Chávez, Aguayo Marco Antonio. "Los consejos de las artes y el principio de "arm's length" en las políticas culturales subnacionales: Un estudio comparativo entre Cataluña (España), Escocia (Reino Unido) y Jalisco (México)." Doctoral thesis, Universitat de Barcelona, 2012. http://hdl.handle.net/10803/80453.

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Se realiza una investigación comparada de los consejos de las artes de tres regiones subnacionales de países distintos: Cataluña (España), Escocia (Reino Unido) y Jalisco (México) para investigar la aplicación del principio de “arm’s length”, su ejecución, su relación con el contexto cultural y político, así como su inclusión en sistemas institucionales distintos al anglosajón. Con una metodología cualitativa y el uso de estudios de caso, se llevan a cabo trabajos de campo en cada lugar mediante entrevistas, observaciones y trabajo documental, aplicando el canon conjunto de concordancias y dif
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Ramos, Tiago Miguel Garcia. "A fiscalidade e a reestruturação de negócios : preços de transferência." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10192.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presente dissertação analisa a forma como as empresas procedem á reestruturação dos negócios, através dos preços de transferência tendo em conta o seu impacto fiscal. O principal objetivo é demonstrar que a OCDE tem um conjunto de boas práticas e normas sobre a reestruturação de empresas. Serão comparadas essas normas e boas práticas com a legislação portuguesa. Em suma, pretende-se verificar se as regras fiscais em Portugal estão em conformidade com as da OCDE.<br>The present dissertation examines how companies proceed to bus
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Books on the topic "Arm's length principle"

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Canada Council. Research and Evaluation. The arm's length principle and the arts : an international perspective : past, present and future =: Le principe de l'autonomie et les arts : perspective internationale : le passé, le présent et le futur. Canada Council = Conseil des arts du Canada, 1985.

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Transfer Pricing and the Arm's Length Principle after BEPS. Oxford University Press, 2017.

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Collier, Richard, and Joseph L. Andrus. Transfer Pricing and the Arm's Length Principle After BEPS. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198802914.001.0001.

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Abstract This book examines the transfer pricing rules, including the arm's length principle (ALP), in the context of the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. It considers the nature and scope of the transfer pricing rule starting with an explanation of how and on what basis the rules were created. It provides clear analysis of the rules as they are applied currently, and tackles problems with the model. The issues highlighted include problems relating to the complexity of the rules the use of comparables and, in particular, the problem of ‘excessive capital’. Having est
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Transfer pricing and the arm's length principle in international tax law. Kluwer Law International, 2010.

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Hugo, Passemard. International Tax Law: Transfer Pricing, the Arm's Length Principle and BEPS. Blurb, 2020.

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Pletz, Amanda. Applying the Arm's Length Principle to Intra-Group Financial Transactions: A Reference Guide. Kluwer Law International, 2023.

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Pletz, Amanda. Applying the Arm's Length Principle to Intra-Group Financial Transactions: A Reference Guide. Kluwer Law International, 2023.

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Pletz, Amanda. Applying the Arm's Length Principle to Intra-Group Financial Transactions: A Reference Guide. Kluwer Law International, 2023.

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Treidler, Oliver. Transfer Pricing in One Lesson: A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions. Springer International Publishing AG, 2020.

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The arm's length principle and the arts: An international perspective : past, present and future = Le principe de l'autonomie et les arts : perspective internationale : le passé, le présent et le futur. Canada Council, Research & Evaluation, 1985.

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Book chapters on the topic "Arm's length principle"

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Wilkie, J. Scott. "Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?" In Fundamentals of International Transfer Pricing in Law and Economics. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_8.

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Kroppen, Heinz-Klaus, Roman Dawid, and Richard Schmidtke. "Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective." In Fundamentals of International Transfer Pricing in Law and Economics. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_13.

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Runkel, Marco. "In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”." In Fundamentals of International Transfer Pricing in Law and Economics. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_14.

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"Arm's Length Principle." In Transfer Pricing Handbook. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203650.ch2.

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"The Arm's Length Principle." In OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD, 2009. http://dx.doi.org/10.1787/tpg-2009-4-en.

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"The Arm's Length Principle." In OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD, 2017. http://dx.doi.org/10.1787/tpg-2017-5-en.

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Collier, Richard S., and Joseph L. Andrus. "Practical Application of the Arm’s Length Principle." In Transfer Pricing and the Arm's Length Principle After BEPS. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198802914.003.0004.

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Abstract This chapter provides a general summary of transfer pricing practices prior to the Base Erosion and Profit Shifting (BEPS) Project. The summary is based primarily on the principles and concepts contained in the 2010 version of the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines and in the 2013 UN Manual. The chapter first describes the general process of conducting a transfer pricing analysis. Thereafter, the application of that process in two especially difficult situations, those involving intangibles and services, is examined. The chapter t
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Collier, Richard S., and Joseph L. Andrus. "Practical Application of the Arm’s Length Principle." In Transfer Pricing and the Arm's Length Principle After BEPS. Oxford University Press, 2017. https://doi.org/10.1093/law/9780198802914.003.0004_update_001.

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Abstract This chapter provides a general summary of transfer pricing practices prior to the Base Erosion and Profit Shifting (BEPS) Project. The summary is based primarily on the principles and concepts contained in the 2010 version of the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines and in the 2013 UN Manual. The chapter first describes the general process of conducting a transfer pricing analysis. Thereafter, the application of that process in two especially difficult situations, those involving intangibles and services, is examined. The chapter t
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Sonsuzoğlu, Elif, and Hayriye Işık. "Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing." In Handbook of Research on Global Enterprise Operations and Opportunities. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2245-4.ch006.

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This study aims to evaluate the regulations regarding affiliated person subject to transactions violating the arm's length principle within the context of Distribution of Disguised Earning by Transfer Pricing. In Turkish Tax Laws, DDETP is regulated by Income Tax and Corporation Taxes Act. In these regulations, price or charges used in transactions with the affiliated persons are considered DDETP for real person, trader or corporation performing the transaction. Purpose of the regulations is to prevent the efforts of exclusion of earnings from the tax assessment in a disguised manner and minim
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Collier, Richard S., and Joseph L. Andrus. "Practical and Theoretical Problems Encountered in Applying the Arm’s Length Principle." In Transfer Pricing and the Arm's Length Principle After BEPS. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198802914.003.0005.

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Abstract This chapter examines in greater detail several of the alleged shortcomings of transfer pricing rules based on the ALP. Critics of the ALP argue that various aspects of the ALP cause the existing transfer pricing rules to fall short of the objective of providing a clear and efficient means for accurately allocating income among members of a multi-national enterprise (MNE) group. Such problems, this chapter argues, fall into three categories. A first set of issues involves matters that are conceptual in nature. Next are the problems that are entirely practical in nature. Finally, there
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Conference papers on the topic "Arm's length principle"

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Tóth, Rita, and Tamás Kovács. "The COVID-19 Pandemic and the Arm's Length Principle." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.23.

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The wide-ranging economic impacts of the COVID19 pandemic suggest that previous analysis methods such as the arm’s length principle can no longer be fully applied in the usual way. The SARS-CoV-2 virus has disrupted companies’ accounting, administration, and controlling systems. These systems are essential for analysing the prices applied to related companies. Comparative data evaluation over time is essential to understanding an economic entity. The different measures governments have implemented to contain the epidemic and help businesses to operate have disrupted the economy. Thus, the year
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Söffker, Dirk. "Elastic Robot Arms With Variable Length: Part I — A Systematic Nonlinear Modeling Approach." In ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0252.

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Abstract In this paper modeling of a geometric nonlinear beam and the corresponding matrix representation of the model of 3rd order is considered. Especially in the case of lightweight robots for space applications undergoing large reference motion, the nonlinear dynamic behaviour of the beam should be modeled as exact as possible. Here coupling effects betweeen the elastic variables due to the geometric nonlinear beam kinematic are important. ‘Stiffning effects’ and parametrically excited effects between longitudinal and bending vibrations e.g., should also be considered. Starting with the no
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Moreno, V., C. Gómez-Reino, J. H. Garcia, and M. V. Pérez. "Alignment of a Mach-Zehnder Interferometer by analysis of fringe patterns produced by zonal plates." In Optical Fabrication and Testing. Optica Publishing Group, 1987. http://dx.doi.org/10.1364/oft.1987.thaa8.

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Recently a quick an easy method for optical alignment of the Mach-Zehnder interferometer (MZI) by an equilateral hyperbolic zonal plate (EHZP) has been proposed (1). When an EHZP is placed in front of the MZI, the light emerging from the interferometer produces only one focal cross on a field of view uniformly illuminated if the interferometer is adjusted and the principal focal distance of the EHZP is higher than the length of the MZI arms. However, when the interferometer is not adjusted, two focal crosses, defocalization of crosses and wedge fringes, may appear on the observation plane. The
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Lombardi, Gabriel G., and William H. Long. "Longitudinal mode width in excimer lasers." In International Laser Science Conference. Optica Publishing Group, 1986. http://dx.doi.org/10.1364/ils.1986.thj3.

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The time-averaged width of individual longitudinal modes of a multimode XeCl discharge laser oscillator was measured using time-delayed interferometry, a technique related to Fourier-transform spectroscopy. The beam from the laser was divided by the beam splitter of a Michelson interferometer. The arms of the interferometer were adjusted so that their lengths differed by an integral multiple of the laser cavity length. Interferograms were recorded using a CID camera and a videocassette recorder. Measurements of the interference fringe visibility, made at path length differences of up to three
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Shao, M. "Long baseline optical aperture synthesis in astronomy." In OSA Annual Meeting. Optica Publishing Group, 1988. http://dx.doi.org/10.1364/oam.1988.wc3.

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Interest in long baseline stellar interferometers has been growing rapidly in recent years. Our current instrument, the third of a series of interferometers, has been operational for 2 years making astrometric and stellar diameter measurements with baselines of 8-12 m. initially, the principal technical problem was phasing the interferometer or equalizing the optical path length in the two arms of the interferometer. At present, the procedure is totally automated, and after the pointing system has acquired the star, the search for stellar fringes usually takes 10 s or less.
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Doran, N. J. "Unifying view of weakly nonlinear waveguide devices." In OSA Annual Meeting. Optica Publishing Group, 1988. http://dx.doi.org/10.1364/oam.1988.tuk1.

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There are two major classes of nonlinear alloptical fiber switch, namely, (1) resonant devices which display characteristic sharp response, e.g., nonlinear couplers; (2) slow (sinusoidal) response devices such as nonlinear interferometers (Mach-Zehnders, loop mirrors). There is in fact a fairly straightforward connection between these types of device. All the devices operate in the weakly nonlinear regime where only the propagation constant is modified by the nonlinear change in index. Consider a single Mach-Zehnder (MZ) with four ports (two in, two out). This slow response device can only ach
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Daut, Claudia, Susanne-Marie Kirsch, Felix Welsch, Stefan Seelecke, and Paul Motzki. "Optimization and Experimental Validation of a Vacuum Suction Cup Operated by Shape Memory Actuators." In ASME 2021 Conference on Smart Materials, Adaptive Structures and Intelligent Systems. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/smasis2021-67934.

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Abstract Pneumatic Systems, especially those working with compressed air, come with several drawbacks like poor energy efficiency, high level of emission and limited digitalization amongst others. Therefore, there are efforts in industry to replace pneumatics with purely electrical systems. A promising approach in gripping and handling technology is the shape memory alloy (SMA)-based vacuum suction cup, which was first presented at the 2018 SMASIS conference [1]. The working principle relies on an antagonistic SMA-based actuator system in combination with a bistable spring and a silicone membr
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HAMDI, ISMAIL, SYLVAIN MAGNE, STÉPHANE ROUGEAUTLT, et al. "DAMAGE ASSESSMENT IN A REINFORCED CONCRETE STRUCTURE UNDER QUASI-STATIC SHEAR LOADING USING OFDR-BASED FIBRE-OPTIC DISTRIBUTED STRAIN MONITORING." In Structural Health Monitoring 2023. Destech Publications, Inc., 2023. http://dx.doi.org/10.12783/shm2023/37034.

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EDF and CEA have established an experimental program to improve knowledge of the behavior of wall-slab junctions under both out-of-plane bending and in-plane shear. The program involved reduced-scale mock-ups made of reinforced concrete (RC) that are representative of the structural elements of nuclear plant buildings. In parallel to vast experimental campaigns, numerical models of the junction under study are derived and calibrated in order to improve the computation of building responses under seismic excitations. The analysis of damaging process of these structures is reproduced by nonlinea
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Reports on the topic "Arm's length principle"

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Bieder, Corinne, René Amalberti, Jean Pariès, Hervé Laroche, Eric Marsden, and Caroline Kamaté. Industrial safety in the age of “living with”: Uncertainty, complexity and rising expectations. Fondation pour une Culture de Sécurité Industrielle, 2024. http://dx.doi.org/10.57071/420lwu.

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Climate change, digital transformation, political, economic and geopolitical tensions, an increasingly arms-length relation to work: can industrial safety (and in particular, its management) continue to be conceived of, modeled and practiced in the same way as in the past, despite the major changes that have arisen over the past decades? The FonCSI invites interested stakeholders to join a debate on this question, which will involve critical analysis at the academic, industrial and practical levels. To kick off this debate, the current document provides an overview of the significant changes t
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