Nowadays the importance of thermomechanical engines is recognized worldwide. Since the industrial revolution, physicists and engineers have sought to maximize the efficiency of these machines, but also the mechanical energy or the power output of the engine, as we have recently found. The optimization procedure applied in many works in the literature focuses on considering new objective functions including economic and environmental criteria (i.e., ECOP ecological coefficient of performance). The debate here is oriented more towards fundamental aspects. It is known that the maximum of the power output is not obtained under the same conditions as the maximum of efficiency. This is shown, among other things, by the so-called nice radical that accounts for efficiency at maximum power, most often for the endoreversible configuration. We propose here to enrich the model and the debate by emphasizing the fundamental role of the heat transfer entropy together with the production of entropy, accounting for the external or internal irreversibilities of the converter. This original modeling to our knowledge, leads to new and more general results that are reported here. The main consequences of the approach are emphasized, and new limits of the efficiency at maximum energy or power output are obtained.
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