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The problem of transforming non-linear systems to linear systems is receiving much attention in the literature. In this paper, we present necessary and sufficient conditions such that a non-linear control system with output can be equivalent to a linear control system with linear output that is controllable and observable. The conditions depend on certain Lie derivatives of the output and can be verified in a finite number of steps. For simplicity, we consider only the single input/single output case.
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Hunt et al. (1986) studied this question.
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