  We analyze a simple spin-flip process under the presence of two heat
reservoirs. While one flip process is triggered by a bath at temperature $T$,
the inverse process is activated by a bath at a different temperature $T
^{\prime}$. The situation can be described by using a master equation approach
in a second quantized Hamiltonian formulation. The stationary solution leads to
a generalized Fermi-Dirac distribution with an effective temperature $T_e$.
Likewise the relaxation time is given in terms of $T_e$. Introducing a
spin-representation we perform a Landau expansion for the averaged spin
$<\sigma>$ as order parameter and consequently, a free energy functional can be
derived. Owing to the two reservoirs the model is invariant with respect to a
simultaneous change $\sigma \leftrightarrow - \sigma $ and $ T \leftrightarrow
T ^{\prime}$. This new symmetry generates a third order term in the free energy
which gives rise a dynamically induced first order transition.
