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There are numerous derivations of the Hawking effect available in the literature. They emphasise different features of the process, and sometimes make markedly different physical assumptions. This article presents a "minimalist" argument, and strips the derivation of as much excess baggage as possible. All that is really necessary is quantum physics plus a slowly evolving future apparent horizon (not an event horizon). In particular, neither the Einstein equations nor Bekenstein entropy are necessary (nor even useful) in deriving Hawking radiation.
Matt Visser (Tue,) studied this question.