From second law of thermodynamics we found that complete conversion of heat into work
is not possible in a continuous process. Also it has been proved that the most efficient cycle to
produce work is a reversible power cycle (Carnot cycle). Even in carnot cycle, the efficiency of
conversion can never be unity and hence to establish a comparison of the work-energy conversion
in actual processes, the maximum theoretical work obtainable with respect to some datum must
be determined. This chapter is dedicated for this objective.