wordpress paths

I′m installed a fresh copy of wordpress, and I′m designing my new theme, but whem I try to include javascript files on the header I have to give an absolute path to them i.e. https:///www……/wp-content/themes/mytheme/js/file.js,but I remmember on older versions I had only to do wp-content/themes/etc

is this the new way?

And with images too, I have to give an absolute path