  Open quantum systems are studied from the thermodynamical point of view
unifying the principle of maximum informational entropy and the hypothesis of
relaxation times hierarchy. The result of the unification is a non-Markovian
and local in time master equation that provides a direct connection of
dynamical and thermodynamical properties of open quantum systems. The power of
the approach is illustrated with the application to the damped harmonic
oscillator and the damped driven two-level system resulting in analytical
expressions for the non-Markovian and non-equilibrium entropy and inverse
temperature.
