Entropy, holography and the second law
  The geometric entropy in quantum field theory is not a Lorentz scalar and has no invariant meaning, while the black hole entropy is invariant. Renormalization of entropy and energy for reduced density matrices may lead to the negative free energy even if no boundary conditions are imposed. Presence of particles outside the horizon of a uniformly accelerated observer prevents the description in terms of a single Unruh temperature. 
Daniel R. Terno