  A microscopic derivation of the master equation for the
  Jaynes-Cummings model with cavity losses is given, taking into account the
terms in the dissipator which vary with frequencies of the order of the vacuum
Rabi frequency. Our approach allows to single out physical contexts wherein the
usual phenomenological dissipator turns out to be fully justified and
constitutes an extension of our previous analysis [Scala M. {\em et al.} 2007
Phys. Rev. A {\bf 75}, 013811], where a microscopic derivation was given in the
framework of the Rotating Wave Approximation.
