Pages 41-42
In heat transfer from a higher temperature reservoir to a lower temperature one, by applying a reversible Carnot engine between those heat reservoirs, it is clarified that the entropy generation due to heat transfer is identical to the entropy generation due to the work lost by throwing away total Carnot work, which could be obtainable by the imaginary reversible process, into a lower temperature heat reservoir. By these procedures, thermodynamic grounds for heat transfer engineering, which seems to have been somewhat obscure to date, has clearly been established.