Abstract
We extend Turaev's theory of Euler structures and torsion invariants on 3-manifolds to the case of vector fields having generic behavior on the boundary. This allows to easily define gluings of Euler structures and to develop a completely general gluing formula for Reidemeister torsion of 3-manifolds. Lastly, we describe a combinatorial presentation of Euler structures via stream-spines, as a tool to effectively compute torsion.
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