Engineering Thermodynamics
According to Clausius statement of second law of thermodynamics

Heat can
Heat can be transferred for low temperature to high temperature source by using refrigeration cycle
Heat can
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 universal gas constant (or molar constant) of a gas is the product of

Atomic mass of the gas and the gas constant
Molecular mass of the gas and the specific heat at constant pressure
Molecular mass of the gas and the gas constant
Molecular mass of the gas and the specific heat at constant volume

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