In fact, heat cannot be completely converted into work. Some heat must
also be outputted as heat, to carry the entropy back out of the system.
We can rewrite part of the thermodynamic identity as:
σin = Qin/τin. We want some of the input heat Qin
to be converted into work, so we know that Qout will be less than
Qin.
We want all of the entropy to be extracted, however, and so we want
σin = σout. The only way to accomplish such a feat is
to have τin > τout. For this reason, we replace all of the
"in" subscripts by "h", standing for "high temperature", and the "out"
subscripts by "l", to indicate "low temperature".
Carnot Efficiency
The work that we actually get out in a heat engine is the difference
between the input and output heat W = Qh - Ql =
Qh.
Ideally, we would want W = Qh, for in that case the system
would be completely efficient.
For that reason, we define the Carnot efficiency, ηC, to be
the ratio of the work to the input heat:
ηCâÉá

Carnot Inequality
Some processes occur within an engine that create entropy irreversibly.
Friction is a good example of such an unwanted source of entropy. We
therefore can say that the actual efficiency of an engine is only as
good or worse than the Carnot efficiency: η≤ηC. This
relation is known as the Carnot Inequality.
Therefore a heat engine is a device that takes an input of heat at a
high temperature, converts the heat partially to work, and expels heat
at a lower temperature to maintain constant entropy inside the device.
The lower temperature cannot practically be lower than that of the
environment because the heat must eventually be dumped somewhere.
Therefore the higher temperature is typically quite hot, usually many
hundreds of Kelvin.