Engineering Thermodynamics
According to Clausius statement of second law of thermodynamics

Heat can
Heat can
Heat can be transferred for low temperature to high temperature source by using refrigeration cycle
Heat can be transferred from low temperature to high temperature source if COP of process is more than unity

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Engineering Thermodynamics
The work ratio of a gas turbine plant is given by

(Net work output)/(Heat supplied)
(Actual temperature drop)/(Isentropic temperature drop)
(Isentropic increase in temperature)/(Actual increase in temperature)
(Net work output)/(Work-done by the turbine)

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