  Einstein's field equations in FRW space-times are coupled to the BGK equation
in order to derive the stress energy tensor including dissipative effects up to
second order in the thermodynamical forces. The space-time is assumed to be
matter-dominated, but in a low density regime for which a second order
(Burnett) coefficient becomes relevant. Cosmological implications of the
solutions, as well as the physical meaning of transport coefficients in an
isotropic homogeneous universe are discussed.

General Relativity and Quantum Cosmology