Time and irreversibility in an accelerating universe

It is a remarkable fact that all processes occurring in the observable Universe are irreversible, whereas the equations through which the fundamental laws of physics are formulated are invariant under time reversal. The emergence of irreversibility from the fundamental laws has been a topic of consideration by physicists, astronomers and philosophers since Boltzmann's formulation of his famous "H" theorem. In this paper we shall discuss some aspects of this problem and its connection with the dynamics of space-time, within the framework of modern cosmology. We conclude that the existence of cosmological horizons allows a coupling of the global state of the Universe with the local events determined through electromagnetic processes.