Abstract Even for large nonequilibrium systems, local equilibrium subsystems in the presence of strong inhomogeneities may be very small. Such situations typically arise either in the presence of large gradients of temperature, velocity or pressure, or in transition zones between different phases. For small thermodynamic systems, the Euler equation of macroscopic thermodynamics does not hold. One less equation implies one additional degree of freedom, which is the hallmark of small thermodynamic systems. I would like to offer some remarks on the description and role of small local equilibrium subsystems in nonequilibrium thermodynamics.
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