On the nature of inertial mass
  It is shown that gravitational nature of inertial mass (Mach principle) agrees with idea of interaction of gravitational and electromagnetic forces and does not contradict the laws of classical mechanics. According to the simple phenomenological model the body inertial mass is directly proportional to its gravitational mass and the sum of coefficients, which characterize degrees of interaction of gravitational forces in accelerated motion of the body in accompanying and opposite directions relative to the gravitational force. 
Alexander L. Dmitriev