The Taylor–Goldstein equation governs linear two-dimensional disturbances of an inviscid, vertically sheared, stably stratified parallel flow. For horizontal phase velocity , base velocity , buoyancy frequency , and horizontal wavenumber ,
The Scorer parameter is the height-dependent coefficient in the stationary atmospheric-wave equation . Regions with support vertically oscillatory disturbances, whereas makes them vertically evanescent.
An atmospheric internal gravity wave is vertically trapped when its squared vertical wavenumber changes from positive to negative with altitude. A decrease of the Scorer parameter, caused for example by increasing wind speed or decreasing buoyancy frequency, creates a turning level and an evanescent upper region.

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The Taylor–Goldstein equation is a fundamental equation in fluid dynamics and hydrodynamic stability theory, particularly in the study of parallel flows and stability analyses of shear flows. It derives from the linear stability analysis of a basic state in a fluid that is affected by small disturbances.