I have read many research paper analyzing the entropy generation due to heat-mass transfer. In their study they have considered liquid (water, EG, Casson fluid and etc.) as the working fluid. They have use the term gas constant/universal gas constant in entropy term. However, the article entitled " The thermodynamic design of heat and mass transfer processes and devices" discusses the entropy generation by considering gas flow and, hence used the term gas constant/universal gas constant. Is it justified to use the gas constant for liquid flow? Please let me know.

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