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Fundamental aspects of steady state heat to work conversion

We review theoretical approaches to analyzing efficiency of steady state heat to work conversion which is crucial in the timely problem of optimizing efficiency of small-scale heat engines and refrigerators. A rather abstract perspective of non-equilibrium statistical mechanics and dynamical system's theory is taken to view at this very practical problem. Several recently discovered general mechanisms of optimizing the figure of merit of thermoelectric efficiency are discussed, also in connection to breaking time-reversal symmetry of the microscopic equations of motion. Applications of these theoretical and mathematical ideas to practically relevant models are pointed out.