The Faulty Assumptions of the Expanding-Universe Model vs. the Simple   and Consistent Principles of a Flat-Universe Model -- with Moving Pisa Tower   Experiment which Tests General Relativity
  Mach Principle presents the absolute universe. For example, when Einstein stood on the ground and relaxed, his arms fell down naturally. However, if he rotated his body then his arms were lifted up as the rotation was faster and faster. Mach principle is that the matter of the whole universe can affect local dynamic systems. That is, the matter of the whole universe sets up the local absolute reference frames. However, Einstein's general theory of relativity is against the absolute reference frames of Mach Principle. 
Jin He