“…Second law of thermodynamics insists that any system interacting with thermal energy converts a fraction of heat into the corresponding amount of . Now in a bouncing Universe, near emergent stage [7][8][9][10][11][12][13], t → ±∞, a → b 0 (a constant), H → 0, h ∼ constant. Also at, t = t, H = 0, γ = 0, where t is the transition time epoch from expansion to contracting phase.So, the primitive choice (after trials with several different choices ) is taken as,…”