Rotating-frame reduction of circular viscoelastic shear ($L_{\mathrm{eff}}=\left(\begin{array}{cc}0& 0\\ v^{\prime }-v/r& 0\end{array}\right)$)

For azimuthal velocity $v(r)e_{\theta }$, the velocity gradient in the rotating polar basis is $\left(\begin{array}{cc}0& -v/r\\ v^{\prime }& 0\end{array}\right)$. The basis rotates along a particle at angular speed $v/r$. Accounting for that rotation in the material derivative replaces $L$ by $L-(v/r)\left(\begin{array}{cc}0& -1\\ 1& 0\end{array}\right)$ in the upper-convected derivative. Its remaining shear rate is $v^{\prime }-v/r$, so the local viscoelastic normal-stress difference follows the same constitutive algebra as simple shear flow.