Japanese Mathematics TSURUKAME-ZAN

Tsuru-kame-zan is a method of calculation based on figuring the number of cranes and tortoises from the totals of their legs. Let’s try it.

It is introduced in the rakugo Sanshi Katsura created. In ancient time, it was appeared in China as a method to calculate rabbits and sheep, I heard.

Example

There are cranes and tortoises. The number of them is 34, and the number of legs is 78. Now, how many cranes are there? And how about tortoises?

Answer

There are 29 cranes and 5 tortoises.

Solution

It’s important to think about difference.

Both crane and tortoise have 2 legs at least. So, there are ( 34 times 2 ) legs, at least.

[ 34 times 2 = 68 ( textrm{legs} ) ]

Now, there are 78 legs and difference from 68 is 10.

Why does the difference 10 appear? It’s because tortoise have 4 legs. All of the difference 10 is tortoises’ legs.

One tortoise generate 2 legs difference, so

[ 10 div 2 = 5 ( textrm{tortoises}) . ]

It’s the number of tortoises. Then cranes are ( 34 – 5 = 29 ) .

Practice

Question 1

There are two kind of books. One has 230 pages and the other has 180 pages. Now, there are 9 books and 1920 pages. Calculate the number of each kind of books.

Question 2

There are two kind of bags. One contains 3 kg of wheat, the other contains 2 kg of sugar. Now, there are 45 bags and weighs 113 kg. Calculate the weight of all wheat.

Answer

69 kg

Solve with Equation

Now, I’ll introduce solution by equation. There are cranes and tortoises. The number of them is 34, and the number of legs is 78.

Solution

It’s okey to use ( x ) , ( y ) and create multi equation, but solve with simple equation.

Denote the number of tortoises as ( x ). The number of tortoises and cranes is 34, then the number of cranes is ( left( 34 – x right) ) .

The number of legs are 78, then

[ 4 x + 2 left( 34 – x right) = 78 . ]

So,

[ x = 5 . ]

Thus, there are 5 tortoises and ( 34 – 5 = 29 ) cranes.

WHO creates international standards for the positions of acupuncture points.

Yesterday, it was reported in the Yomiuri Shimbun (page 2) that there is a movement to unify the positions of acupuncture points, as they vary and sometimes deviate in countries such as Japan and China. The reason for this initiative is to eliminate confusion caused by having different positions under the same name.

According to the article, this movement towards standardization already existed 16 years ago.

WHO to Set World Standards for Acupuncture Point Locations

The positions of 361 acupuncture points used in acupuncture and moxibustion will be standardized internationally. The World Health Organization (WHO) will decide on the unified criteria for these acupuncture points at an international conference to be held in Tsukuba City, Ibaraki Prefecture, starting from the 31st.

Currently, the positions of acupuncture points differ from country to country, and while each position is considered effective, it has been a source of confusion when discussing the efficacy of acupuncture internationally.

(Omitted)

In 1989, WHO unified the names of the 361 acupuncture points and assigned international numbers to them. Furthermore, from 2003, a consultative conference composed of researchers from Japan, China, and Korea has been established to consider the standardization of these positions.

October 27, 2006, 3:04 a.m. Yomiuri Shimbun

If you search for “therapeutic” and similar terms on the WHO’s page (http://www.who.or.jp/index.html) (removed), you can find PDFs related to acupuncture points. ()

損益分岐点の計算

Sorry, this entry is only available in 日本語.

損益分岐点の計算式は多くの本で次のように紹介されています。

[ textrm{(損益分岐点)} = frac{textrm{(固定費)}}{ 1 – frac{ textrm{(変動費)}}{textrm{(売上高)}}} ]

損益分岐点は、売上と費用が等しくなる点なので、ある条件の下で常に一定となります。

売上高が変動費と固定費の和となるとき、固定費を売上高に占める固定費の割合で割ることで、損益分岐点の売上高が計算できるという仕組みです。

売上高を計算式に含みますが、売上高が変わっても損益分岐点は変わりません。 このことを数式を2つ使ってわかりやすく書いてみます。

記号

説明を簡単にするために記号をつける。

( E ) 損益分岐点 (the Break-Even Point) 定数
( F ) 固定費 (Fixed Cost) 定数
( V ) 変動費 (Variable Cost) 変数
( V _E ) 損益分岐点での変動費 定数
( S ) 売上高 (Sale of Value) 変数

説明

前提

損益分岐点での売上高 ( E ) は 費用全体に等しく、 費用全体は 固定費 ( F ) と 変動費 ( V_E ) に分けられます。 これより

[ E = F + V_E . ]

固定費 ( F ) は 売上高 ( S ) に関係なく出ていく費用です。 例えば、銀行からお金を借りていれば、売上高に関係なく一定のお金を支払わなければなりません。

変動費 ( V ) は外注加工費などの売上高 ( S ) に比例して出ていく費用です。 ( a ) を比例定数として

[ V = a S ]

と書けます。 同様に

[ V_E = a E ]

となります。 この2式より、

[ V_E = frac{V}{S} E ]

が得られます。

固定費 ( F ) 以外のものがすべて売上高 ( S ) に比例するほど世の中単純ではないですが、そういう分け方になっています。

計算

( E = F + V_E ) から ( V_E = frac{V}{S} E ) を使って ( V_E ) を消去します。

[ E = F + frac{V}{S} E ]

これを ( E ) について解きます。

begin{eqnarray*} left( 1 – frac{V}{S} right) E & = & F E & = & frac{F}{1 – frac{V}{S}} end{eqnarray*}

これが損益分岐点です。

ポイント

損益分岐点の計算式に含まれる変数は ( V ) と ( S ) です。 しかし ( frac{V}{S} ) ((=a)) は定数ですから、 損益分岐点は実質的に定数だけの式になります。

[ E = frac{F}{1 – a} ]

売上高が変わっても損益分岐点は変化しません。

また、ここへ来るまでに使ったのは

  • 変動費売上高に比例する
  • 損益分岐点は売上と費用が等しいときの売上高

という2点だけで ( a ) の値などは一切計算していません。 この2点さえ理解していればあとは計算で導けます。