  The SPARC sample consists of 175 nearby galaxies with modern surface
photometry at $3.6\,\mu m$ and high quality rotation curves. The sample has
been constructed to span very wide ranges in surface brightness, luminosity,
rotation velocity and Hubble type, thereby forming a representative sample on
galaxies in the nearby Universe. To date, the SPARC sample is the largest
collection of galaxies with both high-quality rotation curves and NIR surface
photometry.
  The neo-MOND model used here to analyse the SPARC sample recognizably
conforms to the general pattern of the classical MOND algorithm, with the
primary difference that, whereas the classical MOND model is purely
phenomonological, the neo-MOND model is a special case of a general theory
motivated by the ideas of Leibniz and Mach (not discussed here). The consequent
main results can be broadly summarized as follows:
  (1) neo-MOND provides the basis for the derivation of a complete theory of
the baryonic Tully-Fisher relation; (2) the details of the derivation provide a
means of setting absolute distance scales for disc galaxies independently of
standard candles and the photometric method; (3) subsequent determinations of
dynamical mass (computed directly from neo-MOND fits to SPARC rotation curves)
track photometric mass (estimated from SPARC surface photometry) across the
whole SPARC sample in a statistically perfect way.
  To summarize, if the input to neo-MOND is disk dynamical data, then the
output is whole-disk mass data together with absolute distance scales.
