A formulation of the asymptotically exact first-order shear deformation theory for linear-elastic homogeneous plates in the rescaled coordinates and angles of rotation is considered. This allows the development of its asymptotically accurate and shear-locking-free finite element implementation. As applications, numerical simulations are performed for circular and rectangular plates, showing complete agreement between the analytical solution and the numerical solutions based on two-dimensional theory and three-dimensional elasticity theory.

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