The Correlation Between Gravitation and Electromagnetism, Inertia and Unification

We show that gravitational mass and inertial mass are correlated by an adimentional factor, which in specific electromagnetic conditions, can be reduced, nullified, negated, and increased. Some theoretical consequences of the mentioned correlation are: the generalization of Newton=92s second law for the motion (New law for Inertia); the deduction of the differential equation for entropy (second law of Thermodynamics); unification of gravitational and electromagnetic interactions .