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The ideal reversible thermodynamic cycle visualization of the Nernst effectin Laughlin geometry, excluding the kinetic contribution is proposed. TheEttingshausen effect is also treated in the fashion using the reverse cycle.The corresponding values of the off-diagonal thermoelectric coefficients areexpressed through the ratio of the entropy budget per magnetic flux. Ourapproach enlightens the profound thermodynamic origin of the relation betweenthe Nernst effect and magnetization currents.

Nernst and Ettingshausen effects in the Laughlin geometry