But it is NOT a current source. It is a current-controlled voltage source (CCVS). Through some means, it senses the current ia. It then programs the voltage source to deliver 20V, positive at the bottom relative to the top, for each amp of current that is flowing in ia in the direction indicated.If you prefer arrows in the diamonds, conventional current flows from + to - so an arrow can be asigned to replace the +/- signs in the diamond. The controlling equation of current is definitely related to another current, however.