The description of atoms is based on 3D time and some relativistic effects about spinning bodies have been published previously. The time displacement of the electrons also plays an important role. While the principal quantum number [Formula: see text] refers to the angular momentum [Formula: see text] observed by external observer, the azimuth quantum number [Formula: see text] refers to the angular momentum [Formula: see text] observed from the electron itself. The intrinsic angular momentum observed by the electron is [Formula: see text] according to Stern–Gerlach experiment, but the angular momentum observed by external observer is about [Formula: see text]. The magnetic quantum numbers are deduced from the mentioned effects and the trajectories of electrons are non-probabilistic and geometrically well determined. The spin quantum number indicates the time arrow toward the future or toward the past. So, the electrons with opposite time arrows can be grouped in pairs, where the nucleus is in the middle. Descriptions of the dark matter particles and the electrons are given. Using the value [Formula: see text] suggested from the QED, the [Formula: see text]-factors of the electron and muon are [Formula: see text]; [Formula: see text], which give excellent agreements with the experiments. So, if we equalize the formulas for [Formula: see text]-factor from QED and this approach, it determines the theoretical value of [Formula: see text], without experiment.