Entropy (energy dispersal) in the context of "Ludwig Boltzmann"

In thermodynamics, dissipation is the result of an irreversible process that affects a thermodynamic system. In a dissipative process, energy (internal, bulk flow kinetic, or system potential) transforms from an initial form to a final form, where the capacity of the final form to do thermodynamic work is less than that of the initial form. For example, transfer of energy as heat is dissipative because it is a transfer of energy other than by thermodynamic work or by transfer of matter, and spreads previously concentrated energy. Following the second law of thermodynamics, in conduction and radiation from one body to another, the entropy varies with temperature (reduces the capacity of the combination of the two bodies to do work), but never decreases in an isolated system.

In mechanical engineering, dissipation is the irreversible conversion of mechanical energy into thermal energy with an associated increase in entropy.