arm

[ärm]

(anatomy)

The upper or superior limb in humans which comprises the upper arm with one bone and the forearm with two bones.

(control systems)

A robot component consiting of an interconnected set of links and powered joints that move and support the wrist socket and end effector.

(electricity)

branch

(engineering acoustics)

tone arm

(geology)

A ridge or a spur that extends from a mountain.

(mathematics)

A side of an angle.

(naval architecture)

The part of an anchor extending from the crown to one of the flukes.

(oceanography)

A long, narrow inlet of water extending from another body of water.

(ordnance)

A combat branch of a military force; specifically, a branch of the U.S. Army, such as the Infantry Armored Cavalry, the primary function of which is combat.

(Often plural) Weapons for use in war.

To supply with arms.

To ready ammunition for detonation, as by removal of safety devices or alignment of the explosive elements in the explosive train of the fuse.

(physics)

The perpendicular distance from the line along which a force is applied to a reference point.

ARM

(processor)

Advanced RISC Machine.

Originally Acorn RISC Machine.

ARM

(company)

Advanced RISC Machines Ltd.

ARM

(publication)

["The Annotated C++ Reference Manual", Margaret A. Ellis and Bjarne Stroustrup, Addison-Wesley, 1990].

ARM

(hardware)

Active Reconfiguring Message.

This article is provided by FOLDOC - Free Online Dictionary of Computing (foldoc.org)

ARM

The most widely used microprocessors worldwide. Designed by ARM Holdings plc, Cambridge, England (www.arm.com), the company was founded in 1990 by Acorn Computers, Apple and VLSI Technology. The ARM brand originally stood for Acorn RISC Machine and later Advanced RISC Machine.

In 2016, ARM was acquired by Japan-based Softbank, which agreed to sell the company to NVIDIA in 2020 for $40 billion, pending U.S. and U.K. approval.

ARM chips are 32-bit and 64-bit RISC-based CPUs that are known for their low cost and low power requirements (see RISC). Manufactured under license from ARM by more than a dozen semiconductor companies, billions of ARM-based devices are made every year, including smartphones, tablets, game consoles, e-book readers, netbooks, TVs and myriad other consumer and industrial products.

Very often, an ARM CPU is the processor in a system-on-chip (see SoC). For example, Qualcomm's Snapdragon and NVIDIA's Tegra are ARM-based smartphone and tablet SoCs.

Cortex, SecurCore and StrongARM
ARM processor families are designated by the prefix "ARM" and a digit, such as ARM7, ARM9 and ARM11 or with names such as Cortex and SecurCore, the latter used for secure identification products such as smart cards.

The StrongARM was a high-speed version of the ARM chip that was jointly developed with Digital Equipment Corporation. The SA-100, the first StrongARM chip, was delivered in 1995, and Intel acquired the technology from Digital in 1997. See Intel Mac, Apple M1, StrongARM, Thumb and big.LITTLE.

Copyright © 1981-2025 by The Computer Language Company Inc. All Rights reserved. THIS DEFINITION IS FOR PERSONAL USE ONLY. All other reproduction is strictly prohibited without permission from the publisher.

The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

Arm

the upper extremity in man consisting of the shoulder, forearm, and hand (carpus, metacarpus, and phalanges of the fingers). The arm is a more developed grasping extremity in man than in man’s ancient ancestors, the Anthropomorphidae.

The transformation from Anthropomorphidae to man was largely promoted by freeing the anterior extremities, or arms, from locomotion and body-support functions and converting them into organs capable of performing work operations. As the arm became adapted to work, its structure substantially changed, becoming sharply distinct from the structure of the anterior extremity of Anthropomorphidae.

The most significant structural changes occurred in the hand. In Anthropomorphidae the hand has an underdeveloped thumb and the remaining fingers are greatly elongated; in contrast, the human hand is characterized by a powerfully developed thumb that is essential in performing all work operations. The remaining fingers of the human hand are significantly shorter than those of Anthropoidea but are nevertheless capable of the most delicate and differentiated movements.

In man’s development, the development of the arm as a work organ occurred simultaneously with the progressive development of the brain.

The body processes in brachiopods, the tentacles in cephalopods, and the mobile or nonmobile rays of echinoderms are sometimes called arms.

Mentioned in

References in periodicals archive

There are three relevant cases for partnership dealing: (1) transactions between a partnership and a non-resident person with whom the partnership does not deal at arm's length; (2) transactions between the partnership and a non-resident person with whom a member of the partnership does not deal at arm's length; and (3) transactions between the partnership and another partnership of which the non-arm's length non-resident (i.e., the person not at arm's length with the tested partnership or a member of it) is a member.

Canadian transfer pricing rules keep pace with international developments

(12) An exception to making the deferred income method election is provided where the taxpayer can demonstrate that the controlled transaction was at arm's length under CUT or CUP.

Temporary and proposed section 482 regulations

SB 2354, Laws 2003, removed the July 1, 2003 expiration date of: (1) the factors to be considered in determining whether a corporate transaction is at arm's length for income tax purposes under MS Code Section 27-99; and (2) the addback of related-party intangible and interest expenses under MS Code Section 27-7-17.

Current corporate income tax developments

On May 21, 1993, Revenue Canada-Customs, Excise and Taxation issued an exposure draft of an information circular (IC) relating to procedures and guidelines for securing an Advance Pricing Agreement (APA) to confirm that a taxpayer's transfer pricing methodology and results will satisfy the requirements for dealing with related parties as though at arm's length. Tax Executives Institute is pleased to submit the following comments on the draft of the proposed information circular.

Proposed Canadian advance pricing agreement information circular

A description of the transacting parties' management (i.e, whether there is overlapping management or the agreement terms can be shown to be at arm's length).

First, the taxpayer must prove that the IRS's assessment was arbitrary, capricious, and unreasonable.(18) In other words, the taxpayer must first prove by a preponderance of the evidence that the IRS abused its discretion in determining the amount of the deficiency.(19) Second, even if a taxpayer can show that the IRS acted arbitrarily, capriciously and unreasonably, the taxpayer will still lose its case unless the taxpayer can also show affirmatively that its intercompany transactions were conducted at arm's length.(20) The taxpayer must establish the arm's-length nature of its prices and royalties by a preponderance of the evidence.

Resolution of international tax disputes in and out of court: section 482 from the trial lawyer's view

Interestingly, the notice's language implies that a transaction that did "reflect terms that would be agreed to between unrelated parties dealing at arm's length" might be acceptable; however, the IRS's true position appears to be that the statute demands an actual arm's-length relationship between the parties, not just arm's-length terms, which is the rule laid down by the temporary regulations.

Current developments, part I

The basic Canadian charging provisions are subsections 69(2) and (3) of the Income Tax Act.(1) The former governs payments to a non-resident person with whom a Canadian taxpayer was not dealing at arm's length;(2) the latter, inadequate consideration paid to a Canadian taxpayer in the same circumstances.

Selected Canadian litigation aspects of international pricing disputes: effect of proposed changes

Taxpayers asserted that the transaction was at arm's length, because the FCE paid FMV for the options (which was usually determined under the Block-Scholes method).

Sale of stock options to a related person: listed transaction

Although the statute itself does not establish an arm's-length standard, current Treasury Regulations provide that "[t]he standard to be applied in every case is that of an uncontrolled taxpayer dealing at arm's length with another uncontrolled taxpayer." Treas.

Supplemental comments on H.R. 5270, the Foreign Income Tax Rationalization and Simplification Act of 1992

However, in this case, the agreement was negotiated at arm's length and serves as a real and discernable business for the charity.

IRS approves car-donation program

CPI is premised on the idea that if the income of a controlled taxpayer is adjusted by reference to the level of income of comparable uncontrolled taxpayers, and the controlled transaction price is adjusted to produce that level of income, then the resulting adjusted price is the one that would have been agreed to by an uncontrolled taxpayer dealing at arm's length. When the taxpayer is unable to use the CUP or MTM methods to establish arm's-length prices, the proposed regulations provide no escape from the pervasive CPI concept - requiring either validation under CPI or the use of CPI (or CPM) as a method.

Proposed section 482 regulations