The prevalent theory entirely fails to produce such factors.
The mention of the laws of motion raises another point where the prevalent theory has nothing to say and the new theory gives a complete explanation.

It is well known that the laws of motion are not valid for any axes of reference which you may choose to take fixed in any rigid body.

You must choose a body which is not rotating and has no acceleration.

For example they do not really apply to axes fixed in the earth because of the diurnal rotation of that body.

The law which fails when you assume the wrong axes as at rest is the third law, that action and reaction are equal and opposite.