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In page Relational theory:

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As is set out in Thermoeconomics, a group of analysts have adopted the non equilibrium thermodynamics concepts and mathematical apparati, discussed above, as a foundational approach to considering and characterizing economic systems. They propose that human economic systems can be modeled as thermodynamic systems. Then, based on this premise, theoretical economic analogs of the first and second laws of thermodynamics are developed.[2] In addition, the thermodynamic quantity exergy, i.e. measure of the useful work energy of a system, is one measure of value.