Entropy of Causal Horizons
  We analyze spacetimes with horizons and study the thermodynamic aspects of causal horizons, suggesting that the resemblance between gravitational and thermodynamic systems has a deeper quantum mechanical origin. We find that the observer dependence of such horizons is a direct consequence of associating a temperature and entropy to a spacetime. The geometrical picture of a horizon acting as a one-way membrane for information flow can be accepted as a natural interpretation of assigning a quantum field theory to a spacetime with boundary, ultimately leading to a close connection with thermodynamics. 
Eric M Howard
physics.gen-ph