On Irreversibility, Dissipation and Response Theory
  Recently there has been considerable interest in the Fluctuation Theorem (FT). The FT shows how time reversible microscopic dynamics leads to irreversible macroscopic behavior as the system size or observation time increases. We show that the argument of the Evans-Searles FT, the dissipation function, plays a central role in nonlinear response theory and derive the Dissipation Theorem, giving exact relations for nonlinear response of classical N-body systems. These expressions should be verifiable experimentally. When linearized they reduce to the Green-Kubo expressions for linear response. 
Denis J. Evans and Debra J. Searles