A Coherent View on Entropy
  Informational entropy is often identified as physical entropy. This is surprising because the two quantities are differently defined and furthermore the former is a subjective quantity while the latter is an objective one. We describe the problems and then present a possible view that reconciles the two entropies. Informational entropy of a system is interpreted as physical entropy of a whole composed of both the system and "memories" containing information about the system. 
Won-Young Hwang