In recent years, the study of heat to work conversion has been re-invigorated by nanotechnology. Steady-state devices do this conversion without any macroscopic moving parts, through steady-state flows of microscopic particles such as electrons, photons, phonons, etc. This review aims to introduce some of the theories used to describe these steady-state flows in a variety of mesoscopic or nanoscale systems. These theories are introduced in the context of idealized machines which convert heat into electrical power (heat-engines) or convert electrical power into a heat flow (refrigerators). In this sense, the machines could be categorized as thermoelectrics, although this should be understood to include photovoltaics when the heat source is t...