  In the present work we propose a generalization of Newton's gravitational
theory from the original works of Heaviside and Sciama, that takes into account
both approaches, and accomplishes the same result in a simpler way than the
standard cosmological approach. The established formulation describes the local
gravitational field related to the observables and effectively implements the
Mach's principle in a quantitative form that retakes Dirac's large number
hypothesis. As a consequence of the equivalence principle and the application
of this formulation to the observable universe, we obtain, as an immediate
result, a value of Omega = 2. We construct a dynamic model for a galaxy without
dark matter, which fits well with recent observational data, in terms of a
variable effective inertial mass that reflects the present dynamic state of the
universe and that replicates from first principles, the phenomenology proposed
in MOND. The remarkable aspect of these results is the connection of the effect
dubbed dark matter with the dark energy field, which makes it possible for us
to interpret it as longitudinal gravitational waves.
