The document discusses frames of reference in physics. It defines a frame of reference as the perspective from which the position or motion of an object is described. Frames of reference are either inertial or non-inertial. Inertial frames are where Newton's laws hold true - an object either remains at rest or in motion with constant velocity unless acted on by an external force. Non-inertial frames include accelerated or rotating frames where Newton's laws do not apply, such as reference frames on the surface of the rotating Earth.