δij is the Kronecker delta. μ and λ are proportionality constants associated with the assumption that stress depends on strain linearly; μ is called the first coefficient of viscosity or shear viscosity (usually just called "viscosity") and λ is the second coefficient of viscosity or volume viscosity (and it is related to bulk viscosity). The value of λ, which produces a viscous effect associated with volume change, is very difficult to determine, not even its sign is known with absolute certainty. Even in compressible flows, the term involving λ is often negligible; however it can occasionally be important even in nearly incompressible flows and is a matter of controversy.