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Dissipation is the result of an irreversible process that takes place in inhomogeneous thermodynamic systems. A dissipative process is a process in which energy is transformed from some initial form to some final form; the capacity of the final form to do mechanical work is less than that of the initial form. For example, heat transfer is dissipative because it is a transfer of internal energy from a hotter body to a colder one. Following the second law of thermodynamics, the entropy varies with temperature , but never decreases in an isolated system.