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A general theorem on conservation laws for arbitrary differential equations is proved. The theorem is valid also for any system of differential equations where the number of equations is equal to the number of dependent variables. The new theorem does not require existence of a Lagrangian and is based on a concept of an adjoint equation for non-linear equations suggested recently by the author. It is proved that the adjoint equation inherits all symmetries of the original equation. Accordingly, one can associate a conservation law with any group of Lie, Lie-Bäcklund or non-local symmetries and find conservation laws for differential equations without classical Lagrangians.

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Nonlinear self-adjointness of the anisotropic nonlinear heat equation is investigated. Mathematical models of heat conduction in anisotropic media with a source are considered and a class of self-adjoint models is identified. Conservation laws corresponding to the symmetries of the equations in question are computed.

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