Fictitious Forces, Inertial Forces and Mach's Principle (Ii)

According to the principle dynamic equilibrium, we understand the force of inertia is a force that acts on whatever body that accelerated with respect to an inertial frame. It is, therefore, a real force, observed in whatever reference frame. We identify this force with force gravitational induction produced by the whole of the Universe. Therefore, the Universe is an inertial reference frame. In developing the theory, we find that the gravitational induction force produced by the entire Universe is proportional to acceleration and in the opposite sense, as is the force of inertia. In making this identification, we find that the inertial and gravitational mass are proportional, with a coefficient of proportionality depending on the cosmic time.