I've theoretically proved that heat to work can be converted at 100% efficiency by proposing a system, named as the Blue system. And I've also proved that the entropy of the universe increases even if this system operates at 100% efficiency. The implication of this being that the Carnot theorem is just a special case of the second law of thermodynamics, and not an equivalent statement as considered till now.

The article has been technically reviewed and published in the journal, "Proceedings of National Academy of Sciences, India" under "Springer" publication. The article is also a part of the SpringerLink database and is available at:

http://link.springer.com/article/10....010-013-0064-x
I would also like to add that the research paper has proved this concept very mathematically using the fundamental laws of heat transfer. The conclusion mentioned above has no grey areas whatsoever since it's arrived at using very simple mathematical equations. The article can be read at the link above by clicking the free preview option. I encourage you reading this article. Even high school physics knowledge would suffice to verify my claims.

Do share message so that maximum people know about this and my system gets the required attention and criticism on a wider platform because this can potentially change the text-books of physics. The article is published merely a month ago and has the potential to be one of the biggest break-through of all time. So I encourage you to take a look.

Thanks and Regards