On the fundamental aspect of the first Kelvin's relation in   thermoelectricity
  Kelvin's relations may be considered as cornerstones in the theory of thermoelectricity. Indeed, they gather together the three thermoelectric effects, associated respectively with Seebeck, Peltier and Thomson, to get a unique and consistent description of thermoelectric phenomena. However, their physical status in literature are quite different. On the one hand, the second Kelvin's relation is associated with the microscopic reversibility, considered as a fundamental thermodynamical property. On the other hand, the first Kelvin's relation is traditionally introduced only as a convenient mathematical relation between Seebeck and Thomson coefficients. In the present article, we stress that, contrary to common believes, this relation may demonstrates deeper insights than a bold mathematical expression between thermoelectric coefficients. It actually reflects the coexistence of two different mechanisms taking place inside thermoelectric systems: Energy conversion and reorganization of heat flow when Seebeck coefficient varies. 
Y. Apertet and C. Goupil
cond-mat.mtrl-sci