Thermodynamics of the viscous fluid from an observer's viewpoint

The development of the non-equilibrium thermodynamics of the viscous fluid not using the local thermodynamic equilibrium hypothesis is considered. The theory is based on the causal mechanics of the heat conducting continuum, which includes the 1st law of thermodynamics as a theorem. The conditions of applicability of the 2nd law of thermodynamics and the dissipation of the kinetic energy problem are discussed. Main conclusions are illustrated using the example from the numerical analysis.