Stochastic Energetics of Non-uniform Temperature Systems
  We propose an energetic interpretation ofstochastic processes described by Langevin equations with non-uniform temperature. In order to avoid It\^{o}-Stratonovich dilemma, we start with a Kramers equation, and derive a Fokker-Plank equation by the renormalization group method. We give a proper definition of heat for the system. Based on our formulations,we analyze two examples, the Thomson effect and a Brownian motor which realizes the Carnot efficiency. 
Miki Matsuo and Shin-ichi Sasa