This text excerpts from Masayuki Matsui's book introduces a new academic discipline focusing on the 3M&I body (human, material, money, and information). Matsui develops a "sandwich theory" and pair-map microcosm model to analyze and manage various systems, from enterprises and economics to human bodies and robots. His approach uses mathematical models, including Matsui's equation and matrix methods, to optimize efficiency and achieve sustainable "win-win" outcomes, addressing issues like the Sustainable Development Goals (SDGs). The book explores the integration of tangible and intangible aspects, applying these concepts to digital transformation (DX) and AI. Ultimately, Matsui aims to create a framework for managing complex systems towards a more sustainable and human-centered future.