An energy-transport model based on the maximum entropy principle is derived for the simulation of a nanoscale metal-oxide-semiconductor field-effect transistor (MOSFET). The presence of both 3D and 2D electron gas is included along with the quantization in the transversal direction with respect to the oxide at the gate which gives rise to a subband decomposition of the electron energy. Both intra- and interparticle scatterings between the 2D and 3D electron gas are considered. In particular, a fictitious transition from the 3D to the 2D electrons and vice versa is introduced by adapting the approach used in [M. V. Fischetti and S. E. Laux, Phys. Rev. B, 48 (1993), pp. 2244--2274] in the context of a Monte Carlo simulation
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