In his 1803 paper Fundamental Principles of Equilibrium and Movement, the French mathematician Lazare Carnot proposed that in any machine, the accelerations and shocks of the moving parts represent losses of moment of activity ; in any natural process there exists an inherent tendency towards the dissipation of useful energy. In 1824, building on that work, Lazare's son, Sadi Carnot, published Reflections on the Motive Power of Fire, which posited that in all heat-engines, whenever " caloric " (what is now known as heat) falls through a temperature difference, work or motive power can be produced from the actions of its fall from a hot to cold body. He used an analogy with how water falls in a water wheel. That was an early insight into the second law of thermodynamics. Carnot based his views of heat partially on the early 18th-century "Newtonian hypothesis" that both heat and light were types of indestructible forms of matter, which are attracted and repelled by other matter, and partially on the contemporary views of Count Rumford, who showed in 1789 that heat could be created by friction, as when cannon bores are machined. Carnot reasoned that if the body of the working substance, such as a body of steam, is returned to its original state at the end of a complete engine cycle, "no change occurs in the condition of the working body".