Fluctuation Theorem for Hidden Entropy Production
  In the general process of eliminating dynamic variables in Markovian models, there exists a difference in the irreversible entropy production between the original and reduced dynamics. We call this difference the hidden entropy production, since it is an invisible quantity when only the reduced system's view is provided. We show that this hidden entropy production obeys a new integral fluctuation theorem for the generic case where all variables are time-reversal invariant, therefore supporting the intuition that entropy production should decrease by coarse graining. It is found, however, that in cases where the condition for our theorem does not hold, entropy production may also increase due to the reduction. The extended multibaker map is investigated as an example for this case. 
Kyogo Kawaguchi and Yohei Nakayama
cond-mat.stat-mech