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Infinitesimal strain energy,
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The shear stress varies across the height in a parabolic manner in
the case of a rectangular cross-section. Also, the shear stress
distribution varies with the shape of the cross section. However, to
simplify the computation shear stress is assumed to be uniform
(which is strictly not correct) across the cross section. Consider a
segment of length ds subjected to shear stress . The shear stress
across the cross section may be taken as
k is the form factor which is dependent on the shape of the cross
section.
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