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Gupta, R.C., Gupta, R. and Gupta, S. (2003) Is Second Law of Thermodynamics Violated for Electron Transition from Lower-Energy Level to Higher-Energy Level.
https://arxiv.org/abs/physics/0310025

has been cited by the following article:

• TITLE: Unless Connected to Relativity the First and Second Laws of Thermodynamics Are Incompatible

  AUTHORS: Jean-Louis Tane

  KEYWORDS: Thermodynamics, Reversibility, Irreversibility, Energy, Entropy, Relativity, Einstein’s Relation

  JOURNAL NAME: Journal of Applied Mathematics and Physics, Vol.10 No.7, July 15, 2022

  ABSTRACT: The first part of this paper is a condensed synthesis of the matter presented in several previous ones. It begins with an argumentation showing that the first and second laws of thermodynamics are incompatible with one another if they are not connected to relativity. The solution proposed consists of inserting the Einstein mass-energy relation into a general equation that associates both laws. The second part deals with some consequences of this new insight and its possible link with gravitation. Despite a slight modification of the usual reasoning, the suggested hypothesis leads to a simplification and extension of the thermodynamic theory and to the idea that relativity is omnipresent around us.