Thermoelectric Effects in Anisotropic Systems: Measurement and   Applications
  The Harman method for measuring the thermal conductivity of a sample using the Peltier effect, may also be used to determine the dimensionless figure of merit from just two electrical resistance measurements. We consider a modified version of the Harman method where the current contacts are much smaller than the contact faces of the sample. We calculate the voltage and temperature distributions in a rectangular sample of a material having anisotropy in all of its transport coefficients. The thermoelectric anisotropy has important consequences in the form of thermoelectric eddy currents and the Bridgman effect. We prove that in the limit of a very thin sample of arbitrary shape, there exist van der Pauw formulae relating particular linear combinations of the potential and temperature differences between points on the edges of the sample. We show that the Harman figure of merit can be radically different from the intrinsic figures of merit of the material, and can often be substantially enhanced. By defining an effective figure of merit in terms of the rate of entropy production, we show that the increase in the Harman figure of merit does indicate an improvement in the thermoelectric performance of an anisotropic sample having small current contacts. However, we also prove that in the case of a material with tetragonal symmetry, the effective figure of merit is always bounded from above by the largest intrinsic figure of merit of the material. 
T. W. Silk, A. J. Schofield