A non-relativistic theory of inertia based on Mach's principle is presented as has been envisaged but not achieved by Ernst Mach in 1872. Central feature is a space-dependent, anisotropic, symmetric inert mass tensor. The contribution of a mass element $dm$ to the inertia of a particle $m_0$ experiencing an acceleration from rest is proportional to $\cos^2\alpha$, where $\alpha$ is the angle between the line connecting $m_0$ and $dm$ and the direction of the acceleration. Apsidal precession for planets circling around a central star is not a consequence of this theory, thereby avoiding the prediction of an apsidal precession with wrong sign as is done by Mach-like theories with isotropic inert mass.

We create a model universe by equipping a topological surface (system) with compact dimensions insulated by an information blocking horizon. The insulated compact WF can produce entanglement independent of distance. Interaction between the system and the WF changes the curvature of the first and the quantum state (frequency) of the second in an interconnected relationship. Thus, the field curvature measures the evolution of the particle WF as time. Positive field curvature creates pressure, whereas negative field curvature generates a vacuum, satisfying the Borsuk-Ulam Theorem and the Page and Wootters mechanism of static time. The accumulation of pressure or vacuum generates poles with contrasting dimensionalities, two-dimensional black hole horizons (time infinite), and four-dimensional cosmic voids (time zero). The orthogonality of the field and the compact WF give rise to global self-regulation that fine-tunes the cosmic parameters and can promote fractal topology. The four-dimensional vacuum in cosmic voids can produce an accelerating expansion without dark energy. When gravity effects are eliminated, we find a new, so far unexplored, order-increasing side of entropy. The verifiable and elegant hypothesis satisfies Mach's principle.

We take a heterodox approach to the ΛFRW Cosmology starting from the modification of Newtonian gravity by explicitly incorporating Mach's Principle through an additional term a great scale in the gravitation. The results show that at the after of the matter-radiation decoupling, the distribution of matter at scales greater than 10Mpc contributes with an inverse Yukawa-like field, which verifies the observations: resulting null in the inner solar system, weakly attractive in ranges of interstellar comoving distances, very attractive in comoving distance ranges comparable to the clusters of galaxies, and repulsive in cosmic scales. This additional term explains dark energy, removes the incompatibility between the density of matter and the flatness of the universe; and also allows the theoretical deduction of the Hubble-Lemaitre Law. Additionally, Birkhoff Theorem, Virial Theorem, the missing mass of Zwicky, the BAO, gravitational redshift are discussed. It is concluded that the dark energy and the missing mass can be approached with the usual physics if a classical, large-scale modification of the Inverse Square Law.

A new model of gravity is presented here similar to the earlier work of Verlinde on Emergent Gravity but without the use of thermodynamic assumptions. The theory does not use the main assumption of Verlinde on the nature of gravity as an entropic force using the First Law of Thermodynamics. Moreover, it does not use the Equipartition Theorem such that there is no need to define a thermal bath enclosed within a holographic screen. Instead of Equipartition Theorem, the theory uses $E=NE_{p}$, for the total energy of a massive object where $E_{p}$ is the Planck Energy while $N$ is the number of Planck Energy to represent the maximum possible density of information that can reside in matter. The theory uses also the Holographic Principle as the basis for an information-theoretic approach to the nature of gravity. It is shown here that gravity emerges whenever there is an updating of the information within a given volume of space by the presence of matter.

Unification point of view, quantum cosmology must be given a priority and one should make a note that, Spin is a basic property of quantum physics and rotation is a very common experience. In this context, we have developed a quantum model of cosmology associated with Machian universe having Planck scale origin, total dark matter, light speed rotation and equality of gravitational self energy density and thermal energy density. We would like to appeal that, observed cosmic radius and age seem to be shortened by 146.3 times their actual magnitudes.