“…[1] p. 101), it is easy to show that while heat conduction always increases the entropy, it always decreases F U when approaching equilibrium at T . We conclude by discussing the link of the present analysis with Serrin's theory [3,4,33], which provides an alternative formulation of thermodynamics based on hotness (i.e., temperature) and heat flow, without assuming internal energy and entropy as primitive concepts (similar concepts were developed by Silhavy [5,6]; see also [7]). The theory is formulated using an accumulation function, A(T ), defined for cyclic processes as the total heat added in a process at temperature lower or equal than T ,…”