Capacitor - Inductor duality

We must look for a new effect in which, the energy of a capacitor/inductor, instead of 

$$E=\frac{1}{2}CV^2,$$ $$E=\frac{1}{2}LI^2,$$ 

is given by 

$$E \propto \dot{I},$$ $$E \propto \dot{V}.$$

This can only happen with AC currents. 

$$R=\frac{\Phi}{Q}$$

Define \(R\) for inductor and capacitor 

$$R=R(C)$$

$$R=R(L)$$