Short-distance Cut-off from the Quantum Dynamics of Fields in a Black   Hole Spacetime
  We stress the strongly observer-dependent nature of the fine-grained black hole entropy as computed by usual methods. From the point of view of a fiducial observer, the 1-loop renormalized energy-momentum tensor diverges at the horizon. Considering, more consistently, the computation of the black hole entropy in the back-reaction-corrected curved background an ultraviolet cut-off, needed to regularize the entropy, naturally araises. Examples of the classical dynamics of test particles, strings and relativistic membranes in the corrected metric are also given to complete the picture. 
C.O. Lousto