Abstract
Phenomenological equations in the partially inverted form have been derived for anisotropic materials. Tensor components relate entropy flux and gradient of electrochemical potential to gradient of temperature and electrical current. Using these equations, the characteristics for galvano-thermomagnetic Nernst generators operating under isothermal conditions have been formulated. In this case, the efficiency η is no longer exclusively determined by the figure of merit as is the case for isotropic generators. Rather, η depends on an anisotropy factor r in such a way that, as |r| → 0, the figure of merit required to reach Carnot efficiency becomes increasingly smaller.