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This lecture focuses on essential elements of a circuit, namely voltage and current sources. The instructor explains how a voltage source creates a constant voltage U0 and how it interacts with a load resistance. The concept of an ideal voltage source is introduced, followed by the discussion on internal resistance and its impact on the source's output. The lecture then transitions to current sources, highlighting their ability to provide a constant current I0. The equivalence between voltage and current sources is demonstrated through mathematical relationships, showing how they can be interchanged by meeting specific conditions. The importance of understanding these concepts in circuit analysis is emphasized.