Splitting up the heat flow into severa[ parts and applying the basic ideas of Gyarmati's wave approach of thermodynamics, a systematic thermodynamical ana[ysis is given for radiating heat transfer. The possible transformations make clear that the above splitting can be done so that the different parts of the radiating heat transfer ate independealt of eacah other. The cliffere~t paxts of the heat flow are dynamic state variabtes and the whole treatment based on variables with a priori physical meaning is a bit more complicated than that based on abstract dynamic variables while the result is the same [1].
The connection between the balance structure of the evolution equations of higher order fluxes and different forms of the entropy current is investigated on the example of rigid heat conductors. Compatibility conditions of the theories are given. Thermodynamic closure relations are derived.
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