  Improvement of thermoelectric systems in terms of performance and range of
applications relies on progress in materials science and optimization of device
operation. In this chapter, we focuse on optimization by taking into account
the interaction of the system with its environment. For this purpose, we
consider the illustrative case of a thermoelectric generator coupled to two
temperature baths via heat exchangers characterized by a thermal resistance,
and we analyze its working conditions. Our main message is that both electrical
and thermal impedance matching conditions must be met for optimal device
performance. Our analysis is fundamentally based on linear nonequilibrium
thermodynamics using the force-flux formalism. An outlook on mesoscopic systems
is also given.
