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Flashcard 1429137394956

Tags

#trivium

Question

In true liberal education…the essential activity of the student is to relate the facts learned into a unified, organic whole, to assimilate them as…[...]

Answer

the rose assimilates food from the soil and increases in size, vitality, and beauty

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In true liberal education…the essential activity of the student is to relate the facts learned into a unified, organic whole, to assimilate them as…the rose assimilates food from the soil and increases in size, vitality, and beauty

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Flashcard 1450307620108

Tags

#cfa-level-1 #microeconomics #reading-15-demand-and-supply-analysis-the-firm

Question

Another approach to calculating total variable cost is to determine the variable cost [...] and multiply this cost figure by the number of production units.

Answer

per unit of output

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Another approach to calculating total variable cost is to determine the variable cost per unit of output and multiply this cost figure by the number of production units. Per unit variable cost is the cost of producing each unit exclusive of any fixed cost allocation to production units. On

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Costs
of fixed assets locks the firm into a certain amount of fixed cost that is used to finance the physical capital base, technology, and other capital assets. When a firm downsizes, the last expense to be cut is usually fixed cost. Total variable cost (TVC), which is the summation of all variable expenses, has a direct relationship with quantity. When quantity increases, total variable cost increases; total variable cost declines when quantity decreases. At zero production, total variable cost is always zero. Variable cost examples are payments for labor, raw materials, and supplies. As indicated above, total costs mirror total variable cost, with the difference being a constant fixed cost. The change in total variable cost (which defines marginal cost) declines up to a certain output point and then increases as production approaches capacity limits. In Exhibit 13, total variable cost increases with an increase in quantity. However, the change from 1 to 2 units is 25, calculated as (75 – 50); the change from 9 to 10 units is 350, calculated as (1,550 – 1,200). Another approach to calculating total variable cost is to determine the variable cost per unit of output and multiply this cost figure by the number of production units. Per unit variable cost is the cost of producing each unit exclusive of any fixed cost allocation to production units. One can assign variable cost individually to units or derive an average variable cost per unit. Whenever a firm initiates a downsizing, retrenchment, or defensive strategy, variable cost is the first to be considered for reduction given its variability with output. However, variable cost is reducible only so far because all firms have to maintain a minimum amount of labor and other variable resources to function effectively. <body><html>

Flashcard 1480556154124

Tags

#bayes #programming #r #statistics

Question

Therefore, we define the central tendency of a distribution as [long-run distance]

Answer

whatever value M minimizes the long-run expected distance between it and all the other values of x.

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Therefore, we define the central tendency of a distribution as whatever value M minimizes the long-run expected distance between it and all the other values of x.

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Flashcard 1480620641548

Tags

#biochem #biology #cell

Question

Studies of the commercially important fermentations carried out by yeasts inspired much of early biochemistry. Work in the nineteenth century led in [year] to the then startling recognition that these processes could be studied outside living organisms, in cell extracts.

Answer

1896

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Studies of the commercially important fermentations carried out by yeasts inspired much of early biochemistry. Work in the nineteenth century led in 1896 to the then startling recognition that these processes could be studied outside living organisms, in cell extracts.

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Annotation 1481273380108

#biochem #biology #cell

the determination of the DNA sequence for the entire human genome has revealed that we contain about 21,000 protein-coding genes. (Note, however, that as a result of alternative RNA splicing, human cells can pro- duce much more than 21,000 different proteins

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Annotation 1481274952972

#biochem #biology #cell

Through sequence comparisons, we can assign the products of at least 40% of our protein-coding genes to known protein structures, belonging to more than 500 different protein families

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Annotation 1481276525836

#biochem #biology #cell

Most of the proteins in each family have evolved to perform somewhat different functions, as for the enzymes elastase and chy- motrypsin illustrated previously in Figure 3–12. As explained in Chapter 1 (see Figure 1–21), these are sometimes called paralogs to distinguish them from the many corresponding proteins in different organisms (orthologs, such as mouse and human elastase)

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Annotation 1481278098700

#biochem #biology #cell

we now know the three-di- mensional shapes, or conformations, of more than 100,000 proteins.

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Annotation 1481279671564

#biochem #biology #cell

there are a limited number of ways in which protein domains fold up in nature—maybe as few as 2000, if we consider all organisms. For most of these so-called protein folds, representative structures have been determined.

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Annotation 1481281244428

#biochem #biology #cell

The present database of known protein sequences contains more than twenty million entries

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Annotation 1481282817292

#biochem #biology #cell

The encoded polypeptides range widely in size, from 6 amino acids to a gigantic pro- tein of 33,000 amino acids.

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Annotation 1481284390156

#biochem #biology #cell

most proteins are composed of a series of protein domains, in which different regions of the polypeptide chain fold independently to form compact structures. Such multidomain proteins are believed to have originated from the accidental joining of the DNA sequences that encode each domain, cre- ating a new gene.

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Annotation 1481285963020

#biochem #biology #cell

In an evolutionary process called domain shuffling, many large proteins have evolved through the joining of preexisting domains in new com- binations (Figure 3–14). Novel binding surfaces have often been created at the juxtaposition of domains, and many of the functional sites where proteins bind to small molecules are found to be located there.

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Annotation 1481287535884

#biochem #biology #cell

A subset of protein domains has been especially mobile during evolution; these seem to have particularly versatile structures and are sometimes referred to as protein modules

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Annotation 1481289108748

#biochem #biology #cell

β-sheet-based domains may have achieved their evolutionary success because they provide a convenient framework for the generation of new binding sites for ligands, requiring only small changes to their protruding loops

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Annotation 1481290681612

#biochem #biology #cell

A second feature of these protein domains that explains their utility is the ease with which they can be integrated into other proteins

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Annotation 1481292254476

#biochem #biology #cell

Stiff extended structures composed of a series of domains are especially common in extracellular matrix molecules and in the extracellular portions of cell-surface receptor proteins.

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Annotation 1481293827340

#biochem #biology #cell

Other frequently used domains, includ- ing the kringle domain illustrated in Figure 3–15 and the SH2 domain, are of a “plug-in” type, with their N- and C-termini close together.

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Annotation 1481295400204

#biochem #biology #cell

N- and C-terminal ends at opposite poles of the domain. When the DNA encoding such a domain undergoes tandem duplica- tion, which is not unusual in the evolution of genomes (discussed in Chapter 4), the duplicated domains with this “in-line” arrangement can be readily linked in series to form extended structures—either with themselves or with other in-line domains

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Annotation 1481296973068

#biochem #biology #cell

A comparison of the relative frequency of domain utilization in different eukaryotes reveals that, for many common domains, such as protein kinases, this frequency is similar in organisms as diverse as yeast, plants, worms, flies, and humans.

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Annotation 1481298545932

#biochem #biology #cell

the human genome contains the DNA sequences for about 1000 immunoglobulin domains, 500 protein kinase domains, 250 DNA-binding homeodomains, 300 SH3 domains, and 120 SH2 domains

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Annotation 1481300118796

#biochem #biology #cell

more than two-thirds of all proteins consist of two or more domains, and that the same pairs of domains occur repeatedly in the same rela- tive arrangement in a protein

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Annotation 1481301691660

#biochem #biology #cell

half of all domain families are common to archaea, bacteria, and eukaryotes, only about 5% of the two-domain combi- nations are similarly shared.

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Annotation 1481303264524

#biochem #biology #cell

most proteins containing especially useful two-domain combinations arose through domain shuffling rel- atively late in evolution

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Annotation 1481304837388

#biochem #biology #cell

our chromosomes contain only about 21,000 protein-coding genes. Based on this number alone, we would appear to be no more complex than the tiny mustard weed, Arabidopsis, and only about 1.3-fold more complex than a nematode worm.

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Annotation 1481306410252

#biochem #biology #cell

The genome sequences also reveal that vertebrates have inher- ited nearly all of their protein domains from invertebrates—with only 7% of iden- tified human domains being vertebrate-specific

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Annotation 1481307983116

#biochem #biology #cell

In general, there is a tendency for the proteins in more complex organisms, such as humans, to contain additional domains

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Annotation 1481309555980

#biochem #biology #cell

we currently lack even the tiniest hint of what the function might be for more than 10,000 of the proteins that have thus far been identified through examining the human genome

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Annotation 1481311128844

#biochem #biology #cell

extra variety in our proteins greatly increases the range of protein–protein interactions possible (see Figure 3–79), but how it contributes to making us human is not known

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Annotation 1481312701708

#biochem #biology #cell

combinations of protein domains, with the result that there are nearly twice as many combinations of domains found in human proteins as in a worm or a fly.

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Annotation 1481315585292

#deeplearning #neuralnetworks

The span of a set of v ectors is the set of all points obtainable b y linear com bination of the original vectors

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Annotation 1481317158156

#deeplearning #neuralnetworks

Determining whether Ax = b has a solution th us amounts to testing whether b is in the span of the columns of A . This particular span is known as the column space range or the of . A

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Annotation 1481318731020

#deeplearning #neuralnetworks

In order for the system Ax = b to ha v e a solution for all v alues of b ∈ R m , w e therefore require that the column space of A b e all of R m . If any p oin t in R m is excluded from the column space, that p oint is a p otential v alue of b that has no solution.

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Annotation 1481320303884

#deeplearning #neuralnetworks

The requirement that the column space of A b e all of R m implies immediately that A m ust hav e at least m columns, i.e., n m ≥

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Annotation 1481321876748

#deeplearning #neuralnetworks

Ha ving n m ≥ is only a necessary condition for ev ery p oin t to ha ve a solution. It is not a suﬃcien t condition, b ecause it is p ossible for some of the columns to b e redundan t.

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Annotation 1481323449612

#deeplearning #neuralnetworks

F ormally , this kind of redundancy is kno wn as linear dep endence . A set of v ectors is linearly indep enden t if no v ector in the set is a linear combination of the other vectors.

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Annotation 1481325022476

#deeplearning #neuralnetworks

This means that for the column space of the matrix to encompass all of R m , the matrix m ust con tain at least one set of m linearly indep endent columns. This condition is b oth necessary and suﬃcient for equation to hav e a solution for 2.11 ev ery v alue of b .

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Annotation 1481326595340

#deeplearning #neuralnetworks

No set of m -dimensional vectors can ha v e more than m m utually linearly indep endent columns, but a matrix with more than m columns may hav e more than one such set

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Annotation 1481328168204

#deeplearning #neuralnetworks

In order for the matrix to hav e an in v erse, we additionally need to ensure that equation has one solution for each v alue of 2.11 at most b . T o do so, we need to ensure that the matrix has at most m columns. Otherwise there is more than one w a y of parametrizing eac h solution.

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Annotation 1481329741068

#deeplearning #neuralnetworks

T ogether, this means that the matrix m ust b e square , that is, we require that m = n and that all of the columns must b e linearly indep endent.

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Annotation 1481331313932

#deeplearning #neuralnetworks

A square matrix with linearly dependent columns is known as . singular

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Annotation 1481332886796

#deeplearning #neuralnetworks

Sometimes w e need to measure the size of a vector. In mac hine learning, w e usually measure the size of vectors using a function called a norm . F ormally , the L p norm is giv en b y || || x p = i | x i | p 1 p (2.30) for p , p . ∈ R ≥

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Annotation 1481334459660

#deeplearning #neuralnetworks

Norms, including the L p norm, are functions mapping v ectors to non-negative v alues. On an intuitiv e lev el, the norm of a vector x measures the distance from the origin to the p oin t x

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Annotation 1481336032524

#deeplearning #neuralnetworks

More rigorously , a norm is any function f that satisﬁes the follo wing prop erties: • ⇒ f ( ) = 0 x x = 0 • ≤ f ( + ) x y f f ( ) + x ( ) y (the triangle inequalit y ) • ∀ ∈ | | α R , f α ( x ) = α f ( ) x

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Annotation 1481337605388

#deeplearning #neuralnetworks

The L 2 norm, with p = 2 , is known as the Euclidean norm . It is simply the Euclidean distance from the origin to the p oin t iden tiﬁed by x

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Annotation 1481339178252

#deeplearning #neuralnetworks

The L 2 norm is used so frequently in mac hine learning that it is often denoted simply as || || x

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Annotation 1481340751116

#deeplearning #neuralnetworks

It is also common to measure the size of a vector using 2 the squared L 2 norm, whic h can b e calculated simply as x x

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Annotation 1481342323980

#deeplearning #neuralnetworks

the deriv ativ es of the squared L 2 norm with resp ect to each element of x eac h dep end only on the corresp onding elemen t of x , while all of the deriv ativ es of the L 2 norm dep end on the en tire vector

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Annotation 1481343896844

#deeplearning #neuralnetworks

The L 1 norm is commonly used in machine learning when the diﬀerence b etw een zero and nonzero elements is v ery imp ortan t. Every time an element of x mo v es a w a y from 0 by \(\epsilon\), the L 1 norm increases b y \(\epsilon\).

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Annotation 1481345469708

#deeplearning #neuralnetworks

One other norm that commonly arises in machine learning is the L ∞ norm, also kno wn as the max norm . This norm simpliﬁes to the absolute v alue of the elemen t with the largest magnitude in the vector, || || x ∞ = max i | x i | .

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Annotation 1481347042572

#deeplearning #neuralnetworks

Sometimes we may also wish to measure the size of a matrix. In the con text of deep learning, the most common wa y to do this is with the otherwise obscure F robenius norm : || || A F = i,j A 2 i,j , (2.33) whic h is analogous to the L 2 norm of a vector

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Annotation 1481348615436

#deeplearning #neuralnetworks

The dot product of t w o v ectors can be rewritten in terms of norms. Sp eciﬁcally , x y x = || || 2 || || y 2 cos θ (2.34) where is the angle b etw een and . θ x y

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Annotation 1481350188300

#deeplearning #neuralnetworks

Diagonal matrices consist mostly of zeros and hav e non-zero entries only along the main diagonal.

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Annotation 1481351761164

#deeplearning #neuralnetworks

W e write diag ( v ) to denote a square diagonal matrix whose diagonal entries are given b y the en tries of the vector v

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Annotation 1481353334028

#deeplearning #neuralnetworks

Diagonal matrices are of interest in part b ecause multiplying by a diagonal matrix is very computationally eﬃcien t.

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Annotation 1481354906892

#deeplearning #neuralnetworks

T o compute diag(v)x , we only need to scale each element x_i b y v_i . In other w ords, diag(v)x = \(x\cdot y\)

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Annotation 1481356479756

#deeplearning #neuralnetworks

Inv erting a square diagonal matrix is also eﬃcient. The inv erse exists only if ev ery diagonal entry is nonzero, and in that case, diag ( v ) − 1 = diag ([1 /v 1 , . . . , 1 /v n ] )

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Annotation 1481358052620

#deeplearning #neuralnetworks

Non-square diagonal matrices do not hav e inv erses but it is still p ossible to multiply by them cheaply

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Annotation 1481359625484

#deeplearning #neuralnetworks

F or a non-square diagonal matrix D , the pro duct D x will in v olv e scaling each element of x , and either concatenating some zeros to the result if D is taller than it is wide, or discarding some of the last elemen ts of the vector if is wider than it is tall

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Annotation 1481361198348

#deeplearning #neuralnetworks

A matrix is any matrix that is equal to its o wn transp ose: symmetric A A =

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Annotation 1481362771212

#deeplearning #neuralnetworks

Symmetric matrices often arise when the entries are generated by some function of t w o argumen ts that do es not dep end on the order of the arguments

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Annotation 1481364344076

#deeplearning #neuralnetworks

A unit vector is a vector with unit norm ||x||₂ = 1

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Annotation 1481365916940

#deeplearning #neuralnetworks

A vector x and a vector y are orthogonal to each other if x^Ty = 0 .

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Annotation 1481367489804

#deeplearning #neuralnetworks

A vector x and a vector y are orthogonal to each other if x y = 0 . If b oth v ectors ha v e nonzero norm, this means that they are at a 90 degree angle to each other

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Annotation 1481369062668

#deeplearning #neuralnetworks

In R n , at most n v ectors ma y b e mutually orthogonal with nonzero norm. If the v ectors are not only orthogonal but also ha ve unit norm, we call them orthonormal

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Annotation 1481370635532

#deeplearning #neuralnetworks

An orthogonal matrix is a square matrix whose rows are m utually orthonor- mal and whose columns are mutually orthonormal: A A AA = = I

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Annotation 1481372208396

#deeplearning #neuralnetworks

One of the most widely used kinds of matrix decomp osition is called eigen- decomp osition , in which we decomp ose a matrix in to a set of eigenv ectors and eigen v alues

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Annotation 1481373781260

#deeplearning #neuralnetworks

An eigenvector of a square matrix A is a non-zero vector v suc h that m ulti- plication b y A alters only the scale of v: Av = λv

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Annotation 1481375354124

#deeplearning #neuralnetworks

Av= λv
The scalar λ is kno wn as the eigen v alue corresp onding to this eigenv ector. (One can also ﬁnd a left eigen v ector suc h that v A = λ v , but we are usually concerned with righ t eigenv ectors

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Annotation 1481376926988

#deeplearning #neuralnetworks

If v is an eigenv ector of A , then so is an y rescaled vector s v for s , s ∈ R = 0 . Moreo v er, s v still has the same eigenv alue

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Annotation 1481378499852

#deeplearning #neuralnetworks

The of is then given by eigendecomp osition A A V λ V = diag ( ) − 1

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Annotation 1481386364172

#deeplearning #neuralnetworks

Sp eciﬁcally , ev ery real symmetric matrix can b e decomposed into an expression using only real-v alued eigen vectors and eigen v alues: A Q Q = Λ , (2.41) where Q is an orthogonal matrix comp osed of eigenv ectors of A , and Λ is a diagonal matrix. The eigen v alue Λ i,i is asso ciated with the eigen v ector in column i of Q , denoted as Q : ,i . Because Q is an orthogonal matrix, w e can think of A as scaling space b y λ i in direction v ( ) i

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Annotation 1481387937036

#deeplearning #neuralnetworks

While an y real symmetric matrix A is guaran teed to ha v e an eigendecomp osi- tion, the eigendecomp osition ma y not b e unique

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Annotation 1481389509900

#deeplearning #neuralnetworks

By con v en tion, w e usually sort the en tries of Λ in descending order. Under this conv ention, the eigendecomp osition is unique only if all of the eigenv alues are unique

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Annotation 1481391082764

#deeplearning #neuralnetworks

The matrix is singular if and only if any of the eigenv alues are zero

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Annotation 1481392655628

#deeplearning #neuralnetworks

A matrix whose eigen v alues are all p ositiv e is called p ositiv e deﬁnite

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Annotation 1481394228492

#deeplearning #neuralnetworks

A matrix whose eigen v alues are all p ositive or zero-v alued is called p ositiv e semideﬁ- nite

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Annotation 1481395801356

#deeplearning #neuralnetworks

Lik ewise, if all eigen v alues are negative, the matrix is negativ e deﬁnite , and if all eigen v alues are negativ e or zero-v alued, it is negativ e semideﬁnite .

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Annotation 1481397374220

#deeplearning #neuralnetworks

The singular v alue decomp osition (SVD) provides another wa y to factorize a matrix, into singular vectors and singular v alues

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Annotation 1481398947084

#deeplearning #neuralnetworks

Every real matrix has a singular v alue decomp osition, but the same is not true of the eigen v alue decomposition.

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Annotation 1481400519948

#deeplearning #neuralnetworks

if a matrix is not square, the eigendecomp osition is not deﬁned, and w e m ust use a singular v alue decomp osition instead

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Annotation 1481402092812

#deeplearning #neuralnetworks

The singular v alue decomp osition is similar, except this time we will write A as a product of three matrices: A U D V =

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Annotation 1481403665676

#deeplearning #neuralnetworks

A U D V = . (2.43) Supp ose that A is an m n × matrix. Then U is deﬁned to b e an m m × matrix, D V to b e an matrix, and m n × to b e an matrix. n n × Eac h of these matrices is deﬁned to hav e a sp ecial structure. The matrices U and V are b oth deﬁned to b e orthogonal matrices. The matrix D is deﬁned to b e a diagonal matrix. Note that is not necessarily square

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Annotation 1481405238540

#deeplearning #neuralnetworks

SVD of A = UVD^T

The elemen ts along the diagonal of D are kno wn as the singular v alues of the matrix A . The columns of U are known as the left-singular v ectors . The columns of V are kno wn as as the right-singular v ectors

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Annotation 1481406811404

#deeplearning #neuralnetworks

W e can actually interpret the singular v alue decomp osition of A in terms of the eigendecomposition of functions of A . The left-singular v ectors of A are the eigen v ectors of AA^T . The righ t-singular v ectors of A are the eigen vectors of A^TA . The non-zero singular v alues of A are the square ro ots of the eigen v alues of A^TA . The same is true for AA^T

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Annotation 1481540242700

#matlab #programming

A function M-file name.m has the following general form: function [ outarg1, outarg2, ...]=name( inarg1, inarg2, ...) % comments to be displayed with help ... outarg1 = ... ; outarg2 = ... ; ... function keyword The function file must start with the keyword function (in the function definition line)

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Annotation 1481541815564

#matlab #programming

The input and output arguments (inarg1, outarg1, etc.) are ‘dummy’ vari- ables, and serve only to define the function’s means of communication with the workspace. Other variable names may therefore be used in their place when the function is called (referenced)

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Annotation 1481543388428

#matlab #programming

If there is more than one output argument, the output arguments must be separated by commas and enclosed in square brackets in the function defi- nition line

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Annotation 1481544961292

#matlab #programming

If the filename and the function definition line name are different, the in- ternal name is ignored

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Annotation 1481546534156

#matlab #programming

Any variables defined inside a function are inaccessible outside the func- tion. Such variables are called local variables—they exist only inside the function, which has its own workspace separate from the base workspace of variables defined in the Command Window

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Annotation 1481548107020

#matlab #programming

Variables which are defined in the base workspace are not normally acces- sible inside functions, i.e., their scope is restricted to the workspace itself, unless they have been declared global

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Annotation 1481549679884

#matlab #programming

MAT- LAB recommends that global variables be typed in capital letters, to remind you that they are global

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Annotation 1481551252748

#matlab #programming

The function isglobal(A) returns 1 if A is global, and 0 otherwise

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Annotation 1481552825612

#matlab #programming

The command who global gives a list of global variables

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Annotation 1481554398476

#matlab #programming

Use clear global to make all variables non-global

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Annotation 1481555971340

#matlab #programming

A variable in a function may be declared persistent. Local variables nor- mally cease to exist when a function returns. Persistent variables, however, remain in existence between function calls. A persistent variable is initial- ized to the empty array

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Annotation 1481557544204

#matlab #programming

The function mlock inside an M-file p revents the M-file from being cleared. A locked M-file is unlocked with munlock. The function mislocked indi- cates whether an M-file can be cleared or not.

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Annotation 1481559117068

#matlab #programming

ou might want to write a function that doesn’t return values (such func- tions are called procedures or subroutines in languages like Pascal and Fortran, and void in C++ and Java

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Annotation 1481560689932

#matlab #programming

You might want to write a function that doesn’t return values (such func- tions are called procedures or subroutines in languages like Pascal and Fortran, and void in C++ and Java). In that case you simply omit the output argu- ment(s) and the equal sign in the function definition line. For example, the following function will display n asterisks

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Annotation 1481562262796

#matlab #programming

an input argument is only passed by value if a function modifies it (although the modification is not reflected on return). If a function does not modify an input argument it is passed by reference

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Annotation 1481565932812

#matlab #programming

A function may be called with all, some, or none of its input arguments. If called with no arguments, the parentheses must be omitted

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Annotation 1481567505676

#matlab #programming

the functions nargin and nargout can be used to determine the number of actual input and output arguments.

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Annotation 1481569078540

#matlab #programming

The functions varargin and varargout allow you to call a function with any number of input or output arguments.

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Annotation 1481570651404

#matlab #programming

A function M-file may contain the code for more than one function. The first function in a file is the primary function, and is the one invoked with the M-file name. Additional functions in the file are called subfunctions, and are visible only to the primary function and to other subfunctions.

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Annotation 1481572224268

#matlab #programming

A private function is a function residing in a subdirectory with the name private. Private functions are visible only to functions in the parent directory

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Annotation 1481573797132

#matlab #programming

You can use the pcode function to save the parsed version of an M-file for use in later MATLAB sessions, or by users from whom you want to hide your algorithms.

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Annotation 1481575369996

#matlab #programming

The MATLAB Profiler enables you to see where the bottlenecks in your pro- grams are, e.g., which functions are consuming most of the time. With this information you can often redesign programs to be more efficient. To find out more about this utility open the MATLAB Help documentation via the ‘?’ at the top of the desktop and type “Profiler” in the search space. You should be at the document titled “The Profiler Utility

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Annotation 1481576942860

#matlab #programming

The statement fhandle = @sqrt creates a handle to the function sqrt. The handle provides a way of referring to the function, for example in a list of input arguments to another function

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Annotation 1481578515724

#matlab #programming

In general, the first argument of feval is a handle to the function to be evaluated in terms of the subsequent arguments of feval.

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Annotation 1481580088588

#matlab #programming

when MATLAB encounters a name it resolves it in the following steps: 1. Checks if the name is a variable. 2. Checks if the name is a subfunction of the calling function. 3. Checks if the name is a private function. 4. Checks if the name is in the directories specified by MATLAB’s search path

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Annotation 1481581661452

#matlab #programming

Run-time errors (as opposed to syntax errors) which occur inside function M- files are often hard to fix, because the function workspace is lost when the error forces a return to the base workspace.

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Annotation 1481583234316

#matlab #programming

The Editor/Debugger enables you to get inside a function while it is running, to see what’s going wrong.

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Flashcard 1481584807180

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] requires that a company recognizes cost of goods sold in the same period as revenues from the sale of the goods.

Answer

Matching

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4.1. General Principles
ade from inventory purchased in a previous period or previous periods. It is also likely that some of the inventory purchased in the current period will remain unsold at the end of the current period and so will be sold in a following period. Matching requires that a company recognizes cost of goods sold in the same period as revenues from the sale of the goods. Period costs , expenditures that less directly match revenues, are reflected in the period when a company makes the expenditure or incurs the liability to pay. Administrati

Flashcard 1481587166476

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] are expenditures that less directly match revenues

Answer

Period costs

They are reflected in the period when a company makes the expenditure.

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4.1. General Principles
rrent period will remain unsold at the end of the current period and so will be sold in a following period. Matching requires that a company recognizes cost of goods sold in the same period as revenues from the sale of the goods. Period costs , expenditures that less directly match revenues, are reflected in the period when a company makes the expenditure or incurs the liability to pay. Administrative expenses are an example of period costs. Other expenditures that also less directly match revenues relate more directly to future expected benefits; in this case, the exp

Flashcard 1481589525772

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] expenses are an example of period costs.

Answer

Administrative

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4.1. General Principles
goods sold in the same period as revenues from the sale of the goods. Period costs , expenditures that less directly match revenues, are reflected in the period when a company makes the expenditure or incurs the liability to pay. Administrative expenses are an example of period costs. Other expenditures that also less directly match revenues relate more directly to future expected benefits; in this case, the expenditures are allocated systematically with the passage

Flashcard 1481591885068

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Other expenditures that less directly match revenues relate more directly to future expected benefits; in this case, the expenditures are allocated systematically with the passage of time.

An example is [...].

Answer

depreciation expense

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4.1. General Principles
of the goods. Period costs , expenditures that less directly match revenues, are reflected in the period when a company makes the expenditure or incurs the liability to pay. Administrative expenses are an example of period costs. Other expenditures that also less directly match revenues relate more directly to future expected benefits; in this case, the expenditures are allocated systematically with the passage of time. An example is depreciation expense. Examples 7 and 8 demonstrate matching applied to inventory and cost of goods sold. <body><html>

Flashcard 1481594244364

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The [...] is an inventory accounting method that identifies which specific inventory items were sold and which remained in inventory to be carried over to later periods.

Answer

Specific identification method

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4.1. General Principles
In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure, or loses some previously recognized economic benefit.28 A gen

Flashcard 1481596865804

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] method of accounting for inventory, matches sales against the costs of items of inventory in the order in which they were placed in inventory.

Answer

FIFO method

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Flashcard 1481599225100

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] is an inventory accounting method that averages the total cost of available inventory items over the total units available for sale.

Answer

Weighted average cost method

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4.1. General Principles
e previously recognized economic benefit.28 A general principle of expense recognition is the matching principle . Strictly speaking, IFRS do not refer to a “matching principle” but rather to a “matching concept” or to a process resulting in “matching of costs with revenues.”29 The distinction is relevant in certain standard setting deliberations. Under matching, a company recognizes some expenses (e.g., cost of go

Flashcard 1481601584396

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Under the [...] , the newest goods purchased (or manufactured) are assumed to be sold first and the oldest goods purchased (or manufactured) are assumed to remain in inventory.

Answer

LIFO method

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Flashcard 1481603943692

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Which inventory method is accepted by US GAAP but not by IFRS?

Answer

LIFO method

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Flashcard 1481605778700

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Theoretically, a company should choose an inventory method linked to the [...]

Answer

physical inventory flows.

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Article 1481607875852

4.2. Issues in Expense Recognition
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

4.2.1. Doubtful Accounts When a company sells its products or services on credit, it is likely that some customers will ultimately default on their obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a

Annotation 1481609186572

4.2.1. Doubtful Accounts

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

When a company sells its products or services on credit, it is likely that some customers will ultimately default on their obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles.

Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues.

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4.2. Issues in Expense Recognition
4.2.1. Doubtful Accounts When a company sells its products or services on credit, it is likely that some customers will ultimately default on their obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. 4.2.2. Warranties At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered

Flashcard 1481611545868

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

When a company sells its products or services on credit, it is likely that some customers will ultimately [...] on their obligations .

Answer

default

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Parent (intermediate) annotation

Open it
When a company sells its products or services on credit, it is likely that some customers will ultimately default on their obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credi

Original toplevel document

Flashcard 1481613905164

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss.

This is known as the [...]

Answer

direct write-off method

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Parent (intermediate) annotation

Open it
eir obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a

Original toplevel document

Flashcard 1481616264460

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

Is direct write off method consistent with generally accepted accounting principles?

Answer

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Open it
ell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncolle

Original toplevel document

Flashcard 1481618623756

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

Companies make estimates of to record an estimate of how much of the revenue will be uncollectible based on [...] with uncollectible accounts.

Answer

previous experience

status	not learned	measured difficulty	37% [default]	last interval [days]
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Open it
ould be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The

Original toplevel document

Annotation 1481620983052

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time.

status	not read	reprioritisations
last reprioritisation on		suggested re-reading day
started reading on		finished reading on

Parent (intermediate) annotation

Open it
ple, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. <body><html>

Original toplevel document

Flashcard 1481622555916

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

Estimates of uncollectible accounts may be expressed as a [...], the overall amount of receivables, or the amount of receivables overdue by a specific amount of time.

Answer

proportion of the overall amount of sales

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Original toplevel document

Flashcard 1481624915212

Tags

#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement

Question

The company records its estimate of uncollectible amounts as an [...] on the income statement, not as a direct [...].

Answer

expense

reduction of revenues

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
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Open it
es based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. <body><html>

Original toplevel document

Annotation 1481627274508

4.2.2. Warranties

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale, the company does not know the amount of future expenses it will incur in connection with its warranties. One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue.

Under the matching principle, a company is required to estimate the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty.

status	not read	reprioritisations
last reprioritisation on		suggested re-reading day
started reading on		finished reading on

4.2. Issues in Expense Recognition
receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. 4.2.2. Warranties At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale, the company does not know the amount of future expenses it will incur in connection with its warranties. One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue. Under the matching principle, a company is required to estimate the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. 4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provi

Flashcard 1481629633804

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

At times, companies offer [...] on the products they sell.

Answer

warranties

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

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At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale,

Original toplevel document

Flashcard 1481631993100

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time.

Answer

[default - edit me]

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Parent (intermediate) annotation

Open it
that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale, the company does not know the amount of future expenses it will incur in connection with its warranties. One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue. Under the matching principle, a company is required to estimate the amount of futur

Original toplevel document

Flashcard 1481633565964

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

A company is required to estimate the [...] resulting from its warranties, to recognize an estimated warranty expense in the period of the sale.

Answer

amount of future expenses

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

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sible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue. Under the matching principle, a company is required to estimate the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. <body><html>

Original toplevel document

Annotation 1481635925260

4.2.3. Depreciation and Amortisation

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives.

Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security.

IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review.

The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage).

The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would b

...

status	not read	reprioritisations
last reprioritisation on		suggested re-reading day
started reading on		finished reading on

4.2. Issues in Expense Recognition
the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. 4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is depreciated using the straight-line method and illustrates how the annual depreciation expense varies under different estimates of the useful life and estimated residual value of an asset. As shown, annual depreciation expense is sensitive to both the estimated useful life and to the estimated residual value. <body><html>

Flashcard 1481638284556

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Examples of long lived assets are land, equipment, and [...]

Answer

intangible assets such as trademarks.

(assets lacking physical substance)

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Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not alloca

Original toplevel document

Flashcard 1481641168140

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The costs of most long-lived assets are allocated over the period of time during which [...]

Answer

they provide economic benefits.

status	not learned	measured difficulty	37% [default]	last interval [days]
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ng-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the proce

Original toplevel document

Flashcard 1481643527436

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The two main types of long-lived assets whose costs are not allocated over time are [...] and those [...].

Answer

land

intangible assets with indefinite useful lives

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amples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depr

Original toplevel document

Flashcard 1481645886732

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits.

Answer

Depreciation

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Open it
are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly a

Original toplevel document

Flashcard 1481648246028

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] is the term commonly applied capitalize physical long-lived assets cost such as plant and equipment.

Answer

Depreciation

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

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land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a se

Original toplevel document

Flashcard 1481650605324

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] is the term commonly applied to capitalize intangible long-lived assets with a finite useful life.

Answer

Amortisation

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Original toplevel document

Flashcard 1481653226764

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Examples of intangible long-lived assets with a finite useful life are:

An acquired [...]

Answer

mailing list

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Open it
commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the securit

Original toplevel document

Flashcard 1481655586060

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Examples of intangible long-lived assets with a finite useful life are:

An acquired patent with [...] ,

Answer

a set expiration date

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Original toplevel document

Flashcard 1481657421068

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Examples of intangible long-lived assets with a finite useful life are:

An acquired [...] with a set legal life.

Answer

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

Parent (intermediate) annotation

Original toplevel document

Flashcard 1481660042508

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The term “ [...] ” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security.

Answer

amortisation

status	not learned	measured difficulty	37% [default]	last interval [days]
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Open it
ong-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of th

Original toplevel document

Flashcard 1481662401804

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

IFRS allow two alternative models for valuing property, plant, and equipment: [...] model and the [...] model.

Answer

the cost model

revaluation model

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Open it
acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost mo

Original toplevel document

Flashcard 1481664761100

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Under the [...], the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset.

Answer

cost model

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a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is

Original toplevel document

Flashcard 1481667120396

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Under the [...], the asset is reported at its cost less any accumulated depreciation.

Answer

cost model

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Open it
property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two oth

Original toplevel document

Flashcard 1481669479692

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Under the [...], the asset is reported at its fair value.

Answer

revaluation model

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model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each com

Original toplevel document

Flashcard 1481671838988

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The [...] of depreciation is not permitted under US GAAP.

Answer

revaluation model

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Open it
) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US

Original toplevel document

Flashcard 1481675771148

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] require each component of an asset to be depreciated separately and [...] doesn't.

Answer

IFRS

US GAAP

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Open it
ciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should re

Original toplevel document

Flashcard 1481678130444

Tags

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

[...] require an annual review of residual value and useful life, and [...] doesn't.

Answer

IFRS

US GAAP

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US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a partic

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Flashcard 1481680489740

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Several depreciation methods are commonly used, such as the straight-line method, [...] method, and the units of production method.

Answer

diminishing balance

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iew. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line”

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Flashcard 1481682849036

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

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Diminishing balance method ( [...] )

Answer

accelerated depreciation

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ect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less e

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Flashcard 1481685208332

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Units of production method (depreciation varies depending upon [...] ).

Answer

production or usage

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re expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line”

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Flashcard 1481687567628

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The [...] allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset.

Answer

straight-line method

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ut note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost

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Flashcard 1481689926924

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

The term “straight line” derives from the fact that the [...], if represented as a line graph over time, would be a straight line.

Answer

annual depreciation expense

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its of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negati

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Flashcard 1481692286220

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Calculating depreciation and amortisation requires two significant estimates: the estimated [...]of an asset and the estimated [...].

Answer

useful life

residual value

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over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is dep

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Flashcard 1481694645516

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Under [...], the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life.

Answer

IFRS

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a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is depreciated using the straight-line method and illustrates how the annual depreciation expense varies under different estimates of the use

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Flashcard 1481697004812

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Generally, alternatives to the straight-line method of depreciation are called [...]

Answer

accelerated methods

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Annotation 1481699364108

#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Common acceleration factors are 150 percent and 200 percent. The latter is known as double declining balance depreciation because it depreciates the asset at double the straight-line rate.

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Flashcard 1481701723404

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

Common acceleration factors are [...] percent and [...] percent.

Answer

150

200

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Common acceleration factors are 150 percent and 200 percent. The latter is known as double declining balance depreciation because it depreciates the asset at double the straight-line rate.

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Flashcard 1481704082700

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#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement

Question

When you depreciate at a factor of 200%, it is known as [...] because it depreciates the asset at double the straight-line rate.

Answer

double declining balance depreciation

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Annotation 1481708277004

#matlab #programming

You can’t run a function directly in the Editor/Debugger—you have to set a breakpoint in the function and run it from the command line

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Annotation 1481709849868

#bayes #programming #r #statistics

Because there are two nominal values, we refer to this sort of data as “dichotomous,” or “nominal with two levels,” or “binomial.”

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Annotation 1481711422732

#bayes #programming #r #statistics

The likelihood function, although it specifies a probability at each value of θ,isnot a probability distribution. In particular, it does not integrate to 1

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Annotation 1481712995596

#bayes #programming #r #statistics

Bernoulli likelihood function really refers to a single flip

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Annotation 1481714568460

#bayes #programming #r #statistics

there are two desiderata for mathematical tractability. First, it would be convenient if the product of p(y|θ) and p(θ), which is in the numerator of Bayes’ rule, results in a function of the same form as p(θ ). When this is the case, the prior and posterior beliefs are described using the same form of function. This quality allows us to include subsequent additional data and derive another posterior distribution, again of the same form as the prior.

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Annotation 1481716141324

#bayes #programming #r #statistics

Second, we desire the denominator of Bayes’ rule (Equation 5.9, p. 107), namely dθ p(y|θ)p(θ), to be solvable analytically. This quality also depends on how the form of the function p(θ ) relates to the form of the function p(y|θ). When the forms of p(y|θ) and p(θ) combine so that the posterior distribution has the same form as the prior distribution, then p(θ) is called a conjugate prior for p(y|θ)

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Annotation 1481717714188

#bayes #programming #r #statistics

A probability density of that form is called a beta distribution.Formally,abeta distribution has two parameters, called a and b, and the density itself is defined as p(θ|a, b) = beta(θ|a, b) = θ (a−1) (1 − θ) (b−1) /B(a, b)

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Annotation 1481719287052

#bayes #programming #r #statistics

Inferring a Binomial Probability via Exact Mathematical Analysis 127 A probability density of that form is called a beta distribution.Formally,abeta distribution has two parameters, called a and b, and the density itself is defined as p(θ|a, b) = beta(θ|a, b) = θ (a−1) (1 − θ) (b−1) /B(a, b) (6.3) where B (a, b) is simply a normalizing constant that ensures that the area under the beta density integrates to 1.0, as all probability density functions must

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Annotation 1481720859916

#bayes #programming #r #statistics

In other words, the normalizer for the beta distribution is the beta function \(B(a,b) = \int d\theta \space \theta^{a-1}(1-\theta)^{b-1}\)

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Annotation 1481722432780

#bayes #programming #r #statistics

In R, beta(θ|a, b) is dbeta(θ,a,b),and B(a, b) is beta(a,b)

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Annotation 1481724005644

#bayes #programming #r #statistics

Notice that as a gets bigger (left to right across columns of Figure 6.1), the bulk of the distribution moves rightward over higher values of θ,butasb gets bigger (top to bottomacrossrowsofFigure 6.1), the bulk of the distribution moves leftward over lower values of θ.

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Annotation 1481725578508

#bayes #programming #r #statistics

Notice that as a and b get bigger together, the beta distribution gets narrower.

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Annotation 1481727151372

#bayes #programming #r #statistics

The variables a and b are called the shape parameters of the beta distribution because they determine its shape

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Annotation 1481728724236

#bayes #programming #r #statistics

Often we think of our prior beliefs in terms of a central tendency and certainty about that central tendency. For example, in thinking about the probability of left handedness in the general population of people, we might think from everyday experience that it’s around 10%. But if we are not very certain about that value, we might consider the equivalent previous sample size to be small, say, n = 10

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Annotation 1481730297100

#bayes #programming #r #statistics

Our goal is to convert a prior belief expressed in terms of central tendency and sample size into equivalent values of a and b in the beta distribution

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Annotation 1481731869964

#bayes #programming #r #statistics

It turns out that the mean of the beta(θ|a, b) distribution is μ = a/(a + b) and the mode is ω = (a − 1)/(a + b − 2) for a > 1and b > 1(μ is Greek letter mu and ω is Greek letter omega)

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Annotation 1481733442828

#bayes #programming #r #statistics

The spread of the beta distribution is related to the “concentration” κ = a +b (κ is Greek letter kappa)

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Annotation 1481735015692

#bayes #programming #r #statistics

Solving those equations for a and b yields the following formulas for a and b in terms of the mean μ,themodeω, and the concentration κ: a = μκ and b = (1 − μ)κ (6.5) a = ω(κ − 2) + 1andb = (1 − ω)(κ − 2) + 1forκ>2

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Annotation 1481736588556

#bayes #programming #r #statistics

The value we choose for the prior κ can be thought of this way: It is the number of new flips of the coin that we would need to make us teeter between the new data and the prior belief about μ. If we would only need a few new flips to sway our beliefs, then our prior beliefs should be represented by a small κ. If we would need a large number of new flips to sway us away from our prior beliefs about μ, then our prior beliefs are worth a very large κ.

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Annotation 1481738161420

#bayes #programming #r #statistics

Because the beta distribution is usually skewed, it can be more intuitive to think in terms of its mode instead of its mean. When κ is smaller, as in the left column, the beta distribution is wider than when κ is larger, as in the right column

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Annotation 1481739734284

#bayes #programming #r #statistics

For a beta density with mean μ and standard deviation σ , the shape parameters are a = μ μ(1 − μ) σ 2 − 1 and b = (1 − μ) μ(1 − μ) σ 2 − 1

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Annotation 1481741307148

#bayes #programming #r #statistics

the standard deviation must make sense in the context of a beta density. In particular, the standard deviation should typically be less than 0.28867

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Annotation 1481742880012

#bayes #programming #r #statistics

a beta(θ|12, 12) distribution has a standard deviation of 0.1

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Annotation 1481744452876

#bayes #programming #r #statistics

In most applications, we will deal with beta distributions for which a ≥ 1and b ≥ 1, that is, κ>2. This reflects prior knowledge that the coin has a head side and a

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Annotation 1481746025740

#bayes #programming #r #statistics

The standard deviation of the beta distribution is \(\sqrt{μ(1 − μ)/(a + b +1)}\). Notice that the standard deviation gets smaller when the concentration κ = a + b gets larger.

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Annotation 1481747598604

#bayes #programming #r #statistics

There are some situations, however, in which it may be convenient to use beta distributions in which a < 1and/orb < 1, or for which we cannot be confident that κ>2. For example, we might believe that the coin is a trick coin that nearly always comes up heads or nearly always comes up tails, but we don’t know which. In these situations, we cannot use the parameterization in terms of the mode, which requires κ>2, and instead we can use the parameterization of the beta distribution in terms of the mean

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Annotation 1481749433612

#bayes #programming #r #statistics

If the prior distribution is beta(θ|a, b), and the data have z heads in N flips, then the posterior distribution is beta(θ|z + a, N − z + b)

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Annotation 1481751006476

#bayes #programming #r #statistics

If the initial prior is a beta distribution, then the posterior distribution is always a beta distribution

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Annotation 1481752579340

#bayes #programming #r #statistics

It turns out that the posterior mean can be algebraically re-arranged into a weighted average of the prior mean, a/(a + b), and the data proportion, z/N ,as follows: z + a N + a + b posterior = z N data N N + a + b weight + a a + b prior a + b N + a + b

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Annotation 1481754152204

#biochem #biology #cell

Any region of a protein’s surface that can interact with another molecule through sets of noncovalent bonds is called a binding site

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Annotation 1481755725068

#biochem #biology #cell

If a bind- ing site recognizes the surface of a second protein, the tight binding of two folded polypeptide chains at this site creates a larger protein molecule with a precisely defined geometry. Each polypeptide chain in such a protein is called a protein subunit

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Annotation 1481757297932

#biochem #biology #cell

In the simplest case, two identical folded polypeptide chains bind to each other in a “head-to-head” arrangement, forming a symmetric complex of two protein subunits (a dimer) held together by interactions between two identical binding sites.

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Annotation 1481758870796

#biochem #biology #cell

Why is a helix such a common structure in biology? As we have seen, biological structures are often formed by linking similar subunits into long, repetitive chains. If all the subunits are identical, the neighboring subunits in the chain can often fit together in only one way, adjusting their relative positions to minimize the free energy of the con- tact between them. As a result, each subunit is positioned in exactly the same way in relation to the next, so that subunit 3 fits onto subunit 2 in the same way that subunit 2 fits onto subunit 1, and so on. Because it is very rare for subunits to join up in a straight line, this arrangement generally results in a helix

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Annotation 1481760443660

#biochem #biology #cell

Handedness is not affected by turning the helix upside down, but it is reversed if the helix is reflected in the mirror

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Annotation 1481762016524

#biochem #biology #cell

there are also functions that require each individual protein molecule to span a large distance. These proteins generally have a relatively simple, elongated three-di- mensional structure and are commonly referred to as fibrous proteins

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Annotation 1481763589388

#biochem #biology #cell

The coiled-coil regions are capped at each end by globular domains containing bind- ing sites. This enables this class of protein to assemble into ropelike intermediate filaments—an important component of the cytoskeleton that creates the cell’s internal structural framework

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Annotation 1481765162252

#biochem #biology #cell

Fibrous proteins are especially abundant outside the cell, where they are a main component of the gel-like extracellular matrix that helps to bind collections of cells together to form tissues

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Annotation 1481766735116

#biochem #biology #cell

Cells secrete extracellular matrix proteins into their surroundings, where they often assemble into sheets or long fibrils. Colla- gen is the most abundant of these proteins in animal tissues

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Annotation 1481768307980

#biochem #biology #cell

Collagen is a triple helix formed by three extended protein chains that wrap around one another (bottom). Many rodlike collagen molecules are cross-linked together in the extracellular space to form unextendable collagen fibrils (top) that have the tensile strength of steel. The striping on the collagen fibril is caused by the regular repeating arrangement of the collagen molecules within the fibril

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Annotation 1481769880844

#biochem #biology #cell

Elastin polypeptide chains are cross-linked together in the extracellular space to form rubberlike, elastic fibers. Each elastin molecule uncoils into a more extended conformation when the fiber is stretched and recoils spontaneously as soon as the stretching force is relaxed. The cross-linking in the extracellular space mentioned creates covalent linkages between lysine side chains, but the chemistry is different for collagen and elastin.

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Annotation 1481771453708

#biochem #biology #cell

As a reference, it is useful to remember that standard metal screws, which insert when turned clockwise, are right-handed.

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Annotation 1481773026572

#biochem #biology #cell

Many proteins were also known to have intrinsically disordered tails at one or the other end of a structured domain (see, for example, the histones in Figure 4–24). But the extent of such disordered structure only became clear when genomes were sequenced. This allowed bio- informatic methods to be used to analyze the amino acid sequences that genes encode, searching for disordered regions based on their unusually low hydropho- bicity and relatively high net charge.

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Annotation 1481774599436

#biochem #biology #cell

it is now thought that perhaps a quarter of all eukaryotic proteins can adopt structures that are mostly disordered, fluctuating rapidly between many different conforma- tions.

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Annotation 1481776172300

#biochem #biology #cell

What do these disordered regions do? Some known functions are illustrated in Figure 3–24. One predominant func- tion is to form specific binding sites for other protein molecules that are of high specificity, but readily altered by protein phosphorylation, protein dephosphor- ylation, or any of the other covalent modifications that are triggered by cell sig- naling events

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Annotation 1481777745164

#biochem #biology #cell

an unstructured region can also serve as a “tether” to hold two protein domains in close proximity to facilitate their inter- action.

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Annotation 1481779318028

#biochem #biology #cell

this tethering function that allows substrates to move between active sites in large multienzyme complexes

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Annotation 1481780890892

#biochem #biology #cell

A simi- lar tethering function allows large scaffold proteins with multiple protein-binding sites to concentrate sets of interacting proteins, both increasing reaction rates and confining their reaction to a particular site in a cell

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Annotation 1481782463756

#biochem #biology #cell

large numbers of disordered protein chains in close proximity can create micro-regions of gel-like consistency inside the cell that restrict diffusion

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Annotation 1481784036620

#biochem #biology #cell

the abundant nucleoporins that coat the inner surface of the nuclear pore complex form a random coil meshwork (Figure 3–24) that is critical for selective nuclear transport

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Annotation 1481785609484

#biochem #biology #cell

lysozyme—an enzyme in tears that dissolves bacterial cell walls—retains its antibacterial activity for a long time because it is stabilized by such cross-linkages.

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Annotation 1481787182348

#biochem #biology #cell

Disulfide bonds generally fail to form in the cytosol, where a high concentra- tion of reducing agents converts S–S bonds back to cysteine –SH groups. Appar- ently, proteins do not require this type of reinforcement in the relatively mild envi- ronment inside the cell

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Annotation 1481788755212

#biochem #biology #cell

The use of smaller subunits to build larger structures has several advantages: 1. A large structure built from one or a few repeating smaller subunits requires only a small amount of genetic information. 2. Both assembly and disassembly can be readily controlled reversible pro- cesses, because the subunits associate through multiple bonds of relatively low energy. 3. Errors in the synthesis of the structure can be more easily avoided, since correction mechanisms can operate during the course of assembly to exclude malformed subunits.

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Annotation 1481790328076

#biochem #biology #cell

These principles are dramatically illustrated in the protein coat or capsid of many simple viruses, which takes the form of a hollow sphere based on an icosahedron

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Annotation 1481791900940

#biochem #biology #cell

The first large macromolecular aggregate shown to be capable of self-as- sembly from its component parts was tobacco mosaic virus (TMV ).

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Annotation 1481793473804

#biochem #biology #cell

the simplest case, a long core protein or other macromolecule provides a scaffold that determines the extent of the final assembly. This is the mechanism that deter- mines the length of the TMV particle, where the RNA chain provides the core. Similarly, a core protein interacting with actin is thought to determine the length of the thin filaments in muscle.

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Annotation 1481795046668

#biochem #biology #cell

In these cases, part of the assembly information is provided by special enzymes and other proteins that perform the function of templates, serving as assembly factors that guide construction but take no part in the final assembled structure.

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Annotation 1481796619532

#biochem #biology #cell

These are self-propagat- ing, stable β-sheet aggregates called amyloid fibrils. These fibrils are built from a series of identical polypeptide chains that become layered one over the other to create a continuous stack of β sheets, with the β strands oriented perpendicular to the fibril axis to form a cross-beta filament

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Annotation 1481798192396

#biochem #biology #cell

Typically, hundreds of monomers will aggregate to form an unbranched fibrous structure that is several micrometers long and 5 to 15 nm in width

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Annotation 1481799765260

#biochem #biology #cell

A surprisingly large fraction of pro- teins have the potential to form such structures, because the short segment of the polypeptide chain that forms the spine of the fibril can have a variety of different sequences and follow one of several different paths (Figure 3–32). However, very few proteins will actually form this structure inside cells

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Annotation 1481801338124

#biochem #biology #cell

In normal humans, the quality control mechanisms governing proteins grad- ually decline with age, occasionally permitting normal proteins to form patho- logical aggregates. The protein aggregates may be released from dead cells and accumulate as amyloid in the extracellular matrix.

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Annotation 1481802910988

#biochem #biology #cell

the abnormal forma- tion of highly stable amyloid fibrils is thought to play a central causative role in both Alzheimer’s and Parkinson’s diseases

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Annotation 1481804483852

#biochem #biology #cell

A set of closely related diseases—scra- pie in sheep, Creutzfeldt–Jakob disease (CJD) in humans, Kuru in humans, and bovine spongiform encephalopathy (BSE) in cattle—are caused by a misfolded, aggregated form of a particular protein called PrP

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Annotation 1481806056716

#biochem #biology #cell

PrP is nor- mally located on the outer surface of the plasma membrane, most prominently in neurons, and it has the unfortunate property of forming amyloid fibrils that are “infectious” because they convert normally folded molecules of PrP to the same pathological form

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Annotation 1481807629580

#biochem #biology #cell

another remarkable feature of prions. These protein molecules can form several distinctively different types of amyloid fibrils from the same polypeptide chain. Moreover, each type of aggregate can be infectious, forcing normal protein molecules to adopt the same type of abnormal structure. Thus, several different “strains” of infectious particles can arise from the same polypeptide chain.

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Annotation 1481809202444

#biochem #biology #cell

Eukaryotic cells, for example, store many different peptide and protein hormones that they will secrete in specialized “secretory granules,” which package a high concentra- tion of their cargo in dense cores with a regular structure (see Figure 13–65). We now know that these structured cores consist of amyloid fibrils, which in this case have a structure that causes them to dissolve to release soluble cargo after being secreted by exocytosis to the cell exterior

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Annotation 1481810775308

#biochem #biology #cell

Many bacteria use the amyloid structure in a very different way, secreting proteins that form long amy- loid fibrils projecting from the cell exterior that help to bind bacterial neighbors into biofilms

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Annotation 1481812348172

#biochem #biology #cell

these biofilms help bacteria to survive in adverse environments (including in humans treated with antibiotics), new drugs that specifically disrupt the fibrous networks formed by bacterial amyloids have promise for treating human infections

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Annotation 1481813921036

#biochem #biology #cell

new experiments reveal that a large set of low com- plexity domains can form amyloid fibers that have functional roles in both the cell nucleus and the cell cytoplasm

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Annotation 1481815493900

#biochem #biology #cell

these newly discovered structures are held together by weaker noncovalent bonds and readily dissociate in response to signals—hence their name reversible amyloids.

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Annotation 1481817066764

#biochem #biology #cell

hormones of the endocrine system, such as glucagon and calcitonin, are efficiently stored as short amyloid fibrils, which dissociate when they reach the cell exterior.

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Annotation 1481818639628

#deeplearning #neuralnetworks

Dep ending on the structure of the problem, it ma y not b e p ossible to design a unique mapping from to . A B If A is taller than it is wide, then it is p ossible for this equation to hav e no solution. If A is wider than it is tall, then there could b e multiple p ossible solutions. The Mo ore-P enrose pseudoin verse allo ws us to mak e some headwa y in these cases. The pseudoinv erse of is deﬁned as a matrix A A + = lim α 0 ( A A I + α ) − 1 A

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Annotation 1481822309644

#deeplearning #neuralnetworks

Practical algorithms for computing the pseudoinv erse are not based on this deﬁni- tion, but rather the formula A + = V D + U , (2.47) where U , D and V are the singular v alue decomp osition of A , and the pseudoin verse D + of a diagonal matrix D is obtained by taking the recipro cal of its non-zero elemen ts then taking the transp ose of the resulting matrix

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Annotation 1481823882508

#deeplearning #neuralnetworks

When A has more columns than rows, then solving a linear equation using the pseudoin v erse provides one of the man y p ossible solutions. Speciﬁcally , it pro vides the solution x = A + y with minimal Euclidean norm ||x||₂ among all p ossible solutions

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Annotation 1481825455372

#deeplearning #neuralnetworks

When A has more rows than columns, it is p ossible for there to b e no solution. In this case, using the pseudoinv erse gives us the x for which Ax is as close as p ossible to in terms of Euclidean norm y || − || Ax y 2

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Annotation 1481827028236

#deeplearning #neuralnetworks

The trace operator gives the sum of all of the diagonal en tries of a matrix: T r( ) = A i A i,i

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Annotation 1481828601100

#deeplearning #neuralnetworks

the trace op erator provides an alternativ e w a y of writing the F rob enius norm of a matrix: ||A||_F = Tr( AA^T )

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Annotation 1481830173964

#deeplearning #neuralnetworks

the trace op erator is in v arian t to the transp ose op erator: T r(A) = T r(A^T )

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Annotation 1481831746828

#deeplearning #neuralnetworks

The trace of a square matrix comp osed of many factors is also in v arian t to mo ving the last factor into the ﬁrst p osition, if the shap es of the corresp onding matrices allo w the resulting pro duct to b e deﬁned: T r( ) = T r( ) = T r( ) AB C C AB B C A

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Annotation 1481833319692

#deeplearning #neuralnetworks

This inv ariance to cyclic p erm utation holds even if the resulting pro duct has a diﬀeren t shap e. F or example, for A ∈ R m n × and B ∈ R n m × , w e ha v e T r(AB ) = T r( BA)

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Annotation 1481834892556

#deeplearning #neuralnetworks

a scalar is its own trace: a = T r ( a

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Annotation 1481836465420

#deeplearning #neuralnetworks

The determinant of a square matrix, denoted det ( A ) , is a function mapping matrices to real scalars. The determinant is equal to the pro duct of all the eigen v alues of the matrix.

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Annotation 1481838038284

#deeplearning #neuralnetworks

The absolute v alue of the determinant can b e thought of as a measure of how m uc h m ultiplication by the matrix expands or con tracts space.

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Annotation 1481839611148

#deeplearning #neuralnetworks

If the determinant is 0, then space is contracted completely along at least one dimension, causing it to lose all of its v olume. If the determinant is 1, then the transformation preserves volume

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Annotation 1481841184012

#deeplearning #neuralnetworks

One simple mac hine learning algorithm, principal components analysis or PCA can b e deriv ed using only knowledge of basic linear algebra

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Annotation 1481842756876

#deeplearning #neuralnetworks

Lossy compression means storing the p oints in a wa y that requires less memory but ma y lose some precision

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Annotation 1481844329740

#deeplearning #neuralnetworks

PCA is deﬁned b y our c hoice of the deco ding function. Sp eciﬁcally , to mak e the deco der very simple, we choose to use matrix m ultiplication to map the co de back in to R n . Let , where g ( ) = c D c D ∈ R n l × is the matrix deﬁning the deco ding

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Annotation 1481845902604

#deeplearning #neuralnetworks

T o k eep the enco ding problem easy , PCA constrains the colum ns of D to b e orthogonal to eac h other.

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Annotation 1481847475468

#deeplearning #neuralnetworks

how to generate the optimal co de p oint c ∗ for eac h input p oint x . One w a y to do this is to minimize the distance b etw een the input p oint x and its reconstruction, g ( c ∗ )

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Edited, memorised or added to reading queue

on 28-Feb-2017 (Tue)

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Parent (intermediate) annotation

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Parent (intermediate) annotation

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