We are 
From time to time (see what we did there?), we get a kick out of setting harder questions. That’s right; you’re on your own for answering this one!pic.twitter.com/lWXtJOktee
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θ is often used for angles so either the angle of the Earth or an object in orbit. Don't know what E is but it might be some sort of reference angle. The abbreviations look like those of time zones. My guess is that the two equations gives time zones in different reference frames
