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The unsurmountable obstacles of relativity theory are:

1. its derivation requires three, not two postulates
2. it can be confirmed by experiment only to the extend of 2/3
3. the third, arbitrary postulate introduces local time into the reference frame
4. the alternative of the Lorentz transformation is not the Galilean transformation, but a transformation among unequally privileged systems.

(Errata V4, N2, p. 37).

The paper investigates the mutual connection between linear transformations of space-time coordinates and the characteristics of reference frames. It is shown that the Lorentz transformation describes a system (apart from the singular one) where the time is decreed ("local time"). Relativistic effects in the SRT are examined and found to be consequences of this decreed reference time rather than effects in nature.

(Errata V2, N3. p. 47).

It is shown that the models of both Lorentz-Poincare and Einstein describe the same world in terms of systems that are not equally privileged in dimensions and in the velocity of processes. Forcing them to be equivalent by means of the Lorentz transformation is the result of an artificial procedure     introducing time coordinates with local time readings which are not a property of nature. That is, the STR is a purely subjective description of the world. One of the contradictions inherent in the resulting theory is the discrepancy in the number of events observed in different systems.