A close analogy exists between the flow of energy by heat because of a temperature difference (see
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In the analogous thermal conduction equation on the right, the rate of energy flow dQ/dt (in SI units of joules per second) is due to a temperature gradient dT/dx, in a material of thermal conductivity k. State analogous rules relating the direction of the electric current to the change in potential, and relating the direction of energy flow to the change in temperature.
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