Abstract
The foundations of the thermodynamic theory of irreversible processes are presented in macroscopic terms. The concept of entropy production in systems with gradients is discussed in relation to classical thermodynamics and to what new hypotheses are necessary. The entropy production is computed in some simple cases, and it is found that its factors can be related to well-known linear laws such as Ohm's. It is shown on experimental grounds that the linear laws must be generalized in complex cases involving interacting flows. Further appeal to experiment shows that the Onsager relations must be valid. The range of validity of the theory is discussed.

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