Polar coordinates are not an important factor that needs to be considered while preparing maps.

Explanation:
Preparing maps involves several important factors that need to be considered to ensure accuracy and reliability. These factors help in accurately representing geographical features and providing useful information to users. While polar coordinates are a valid coordinate system used in mathematics and physics, they are not commonly used in cartography or map-making. Here is a detailed explanation of the other factors that are important in map preparation:

1. Rectangular coordinates:
- Rectangular coordinates, also known as Cartesian coordinates, are a fundamental factor in map preparation.
- They provide a grid system of horizontal and vertical lines that intersect at right angles to form a rectangular grid.
- This system allows for precise measurement and location of points on a map.

2. Scales:
- Scales are an essential component of maps as they indicate the relationship between the distances on the map and the corresponding distances on the ground.
- They help users determine the actual size and distance of various features on the map.
- Scales can be represented as a ratio, a bar scale, or a verbal scale.

3. Plotting accuracy:
- Plotting accuracy refers to the level of precision and correctness in representing features on a map.
- It involves accurately locating and representing geographical elements such as roads, rivers, landmarks, and boundaries.
- Plotting accuracy is crucial to ensure that the map is reliable and can be used for navigation, analysis, and decision-making.

In conclusion, while polar coordinates have their significance in certain fields of study, they are not typically used in map preparation. Instead, rectangular coordinates, scales, and plotting accuracy are important factors that need to be considered to create accurate and reliable maps.