As noted above, a general partnership is relatively inexpensive to set up. There are generally no filing fees, other than a DBA certificate (approximately $50 to $75). However, there may be legal fees associated with the drafting of a partnership agreement (approximately $1,000 to $2,500).
The principles which Carnot used to define his Carnot cycle heat engine would ultimately translate into the second law of thermodynamics by the German physicist Rudolf Clausius, who is also frequently credited with the formulation of the first law of thermodynamics.
germain hess in 1840 stated a conservation law for the so called heat of reaction for chemical reactions his law was later recognized as a consequence of the first law of thermodynamics but hess s statement was not explicitly concerned with the relation between energy exchanges by heat and work