A potential difference (voltage) between two points of a conductor creates an electric field that accelerates charge carriers in the direction of the electric field, giving them kinetic energy. When the charged particles collide with the quasi-particles in the conductor (i.e. the canonically quantized, ionic lattice oscillations in the harmonic approximation of a crystal), energy is being transferred from the electrons to the lattice (by the creation of further lattice oscillations). The oscillations of the ions are the origin of the radiation (" thermal energy ") that one measures in a typical experiment.