- \({\varvec{Z}}_{{\text{m}}}\) represents the measured impedance tensor, \({\varvec{R}}\) is the rotation matrix and \(\theta\) is the strike angle. The distortion parameters are twist \(t\), shear \(e\) and the scaling factors \(a\;{\text{and}}\;b\). \({\varvec{Z}}_{2}\) is the undistorted 2D impedance tensor