Abstract
Borchers classical remarks raise important aspects of the second law of classical thermodynamics considering temperature as an integrating denominator as well as using thermal and mechanical variables classes by an innovative structural-based statement for the first law of thermodynamics.1 However, he advised seriously that his remarks need to be discussed using other approaches to entropy, and some further remarks will be very useful. Of course, the possibility of applying Borchers approach on the other entropy definitions is involved in various mathematical and physical challenges, and cannot be applied on a wide ranges of them, for example Boltzmann entropy equation. Now, due to our current knowledge on entropy, it is time that his approach and remarks be studied and developed using more general point of views of entropy. In fact, in order to study more on the basic foundations of them as well as getting closer to their standard form, it is necessary to generalize the basis of these equations based on more advanced approaches on entropy. Due to Borchers use of the classical definition of entropy to formulate his equations, he needed to base the equations on internal energy. By using other definitions of entropy, Borchers approach can be extended based on heat transfer and mechanical variables classes that can be directly measured. In this paper, using an innovative separation to the general classes of the Borchers variables, and considering Borchers thermo-dynamical system as well as due to the featured aspects of the Boltzmann entropy equation, the second law is studied using Borchers classical perspective as well as the quasi-statistical equation of entropy with a common base as Boltzmann entropy equation as well as structure-based properties as Borchers statement of the first law of thermodynamics. Finally, some further remarks are extracted and discussed.