A new realization theory

A realization theory that is based on the Kalman system theory and motivated by the Fuhrmann realization theory is presented. In the Fuhrmann realization theory, the realization state-space is defined by a natural polynomial module K_Q, which is related to a nonsingular polynomial matrix Q. The module K_Q is formed of all f where Q^-1f is strictly proper. In the realization theory proposed, the realization state-space is defined by a different module M_Q, which is formed of properly truncated, strictly proper formal power series of Q^-1f. The realization theory can be used to prove the dual-realization scheme induced by the Fuhrmann realization theory