One can convert work to heat (the reverse of what a heat engine does) with perfect efficiency.

Name: One can convert work to heat (the reverse of what a heat engine does) with perfect efficiency.
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This process is essentially what happens in a heat pump or refrigerator, where work is used to move heat from a cooler to a warmer area. According to the second law of thermodynamics, converting work to heat can indeed be done with perfect efficiency, as it does not decrease the entropy of the system.

One Can Convert Work to Heat (The Reverse of What