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We review theoretical approaches to analyzing efficiency of steady state heatto work conversion which is crucial in the timely problem of optimizingefficiency of small-scale heat engines and refrigerators. A rather abstractperspective of non-equilibrium statistical mechanics and dynamical system'stheory is taken to view at this very practical problem. Several recentlydiscovered general mechanisms of optimizing the figure of merit ofthermoelectric efficiency are discussed, also in connection to breakingtime-reversal symmetry of the microscopic equations of motion. Applications ofthese theoretical and mathematical ideas to practically relevant models arepointed out.

Fundamental aspects of steady state heat to work conversion