Note on nonequilibrium stationary states and entropy
G. Gallavotti, E.G.D. Cohen

TL;DR
This paper discusses the ambiguous nature of entropy in nonequilibrium stationary states, proposing that entropy may only be a transfer or creation quantity without a well-defined physical content.
Contribution
It introduces a conjecture that entropy in nonequilibrium stationary states lacks a physical meaning as a property of the system, unlike in equilibrium.
Findings
Entropy in nonequilibrium states may be analogous to heat content in equilibrium.
Entropy might only be a transfer or creation quantity, not a property of the system.
The paper proposes that entropy has no well-defined physical content in nonequilibrium stationary states.
Abstract
In transformations between nonequilibrium stationary states, entropy might be a not well defined concept. It might be analogous to the ``heat content'' in transformations in equilibrium which is not well defined either, if they are not isochoric ({\it i.e.} do involve mechanical work). Hence we conjecture that un a nonequilbrium stationary state the entropy is just a quantity that can be transferred or created, like heat in equilibrium, but has no physical meaning as ``entropy content'' as a property of the system.
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