In the first part, the work uniquely introduces into the fundamentals without using heavy mathematics The following, advanced chapters deal with new and deep insights into acoustic signal analysis and investigation of room transfer functions based on the poles and zeros.
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"Tohyama has constructed a unique text covering the overlapping fields of linear acoustics and linear systems. It should serve, as the author intended, as a companion ... to more standard texts on acoustics and signal processing. ... a different perspective in the introduction of certain topics or the inclusion of several others may be illuminating for students and scientists." (Philip W. Robinson and Jonathan Botts, Journal of the Acoustical Society of America, Vol. 132 (3), September, 2012)