As I have stated previously, much of the problem is in communication. Thermodynamics has a precise language. Heat and work have precise definitions based on an exchange of energy between system and surroundings, emphasizing the fact that energy cannot be created or destroyed. Phrases such as "internal conversion of energy" or "internal dissipation of energy" conflict with the basic definitions. Some engineering texts use a phrase like "wasted work" when they actually mean that the maximum potential amount of work is not realized. Friction may be one aspect of irreversibility, but it is not related to the equilibrium properties of the system. It is related to the movement of the boundary even if the friction occurs within the system. Energy is transferred between system and surroundings in a different manner than it would be if there was no friction, thus changing the amounts of heat and work that occur. Friction is related to the speed at which the state of the system changes. "Haste makes waste", but what is being wasted? In most, if not all changes of state, the magnitude of heat and work depend on the definition of the boundary between system and surroundings. When an electric current is passed through a resistor that is in contact with a material, both the resistor and the material have an increase in temperature. Is this heat or work? There is obviously a transfer of energy (delta-U = volts x amps x seconds), but the boundary between the system and surroundings has not been defined. If the system is defined as only the material, the quantity of energy appears as Heat transferred because of a difference in temperature between the resistor and the material. There is a tiny amount of work because the volume of the material will change. There is also the possibility of heat leak to the environment if insulation is inadequate If the system is defined as the material and the resistor, most of the quantity of energy appears as electrical work. There is a slight discrepancy between the quantity of energy and the actual work, because of a tiny amount of heat transferred from the resistor to the cooler leads carrying current from the voltage source. The "conversion" of work to heat lies in the definition of the boundary.