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v1.0: 01/10/24
ailm f. [ˈal͡am], gen. ailme -[ə], ‘helm, tiller, the part of a rudder held in the hand’ has a number of apparently related forms: alm, 
[ˈɑ͡ɫ̪ɑm].
(North Sutherland) alam-stoc (sic) [ɑɫɑmst̪ɔk], alm-stoc (sic) [ɔɫɑmst̪ɔk] (Faclan bhon t-Sluagh˄).
[ˈfɑ͡ɫ̪ɑm].
[ˈfa͡lam].
Easter Ross (pers. comm. Professor Seòsamh Watson).
(East Sutherland) [t̪ɑɫəmɑ̃ṉ] (Faclan bhon t-Sluagh˄).
(East Sutherland) [t̪ɔɫəmɑṉ] (Faclan bhon t-Sluagh˄); cf. Dorian 1978, 161: talman [tʰɔɫəman].
[ˈfɑ͡ɫ̪ɑməd̪̥aɾʲ].
Cf. MacLennan (1925), who derives falmadair from hjálm, and Stewart (2004, 410), who derives a(i)lm and fa(i)lm from the same.
Faclan bhon t-Sluagh˄ records failm in Tiree and ailm in Islay, Coll, Skye, Raasay, South Uist 
Cf. McDonald 1972.
Cf. Wentworth 2003.
It is suggested here that the primary source for some if not all of these forms is MDut. helmstoc, hence North Sutherland al(a)m-stoc via Scots helmstok, helmestock (recorded in the early 16th century; DOST˄), and MDut. *helm or the semantic derivative or cognate Scots or Eng. helm, 
Perhaps with a pronunciation such as *[hɛlm] or *[hælm].
The form ailm does not occur in Irish, and de Bhaldraithe points out that the failm of Irish dictionaries is likely to be a borrowing from Scottish Gaelic dictionaries. On the other hand, heilm, heileam is found in Munster and heilim, hailim in Ulster, although de Bhaldraithe sees these as examples of the use of the English word helm: ‘[i]s é is dóiche gurbh é an focal Beurla helm a bhí á rá ag Gaeilgeoirí na hÉireann’ (p. 78).
Ir. falmadóir occurs, along with several variants: falmadóir and halmadóir chiefly in Connacht; talmadóir in Co. Clare; talmadóir and halmadóir in Co. Mayo; almadóir and halmadóir in Galway; and falmatar in Rathlin.
De Bhaldraithe also derives Ir. falmaire from Lat. palma, via Ir. palmaire, with p yielding f as found in the doublet palmaire ~ falmaire ‘pilgrim’, from Lat. palmarius.
For further examples of p < f in Irish, see Ó Curnáin 2007 I, 253; in Scottish Gaelic, see Calder 1972, 65–66.
The development of the MDut. helmstoc and *helm or Scots or Eng. helm to Irish and Scottish Gaelic in this way seems semantically and phonetically plausible and could have been initiated in the context of Dutch fishing enterprise; 
For Dutch fishing in northern and western Scotland in the early 17th century, see MacCoinnich 2015, Chap. 5.