Heat dissipation in resistors primarily depends on the square of the current magnitude and the resistance, making direction seemingly irrelevant in typical scenarios. However, certain effects, such as the Peltier and Thomson effects, illustrate that direction can influence heat transfer in specific materials, particularly semiconductors or junctions of dissimilar metals. These effects can lead to Peltier heating or cooling based on current direction, which does not occur in standard resistors. Overall, while conventional resistors do not exhibit directional heat dissipation, specialized materials can demonstrate this phenomenon. Understanding these nuances is crucial for applications involving thermoelectric effects.