二維異向性彈性力學的史磋公式(Stroh formalism)可以藉由擴張相關矩陣維度大小而延伸應用到壓電材料及磁電彈材料，由於多數文獻僅探討單一種材料相關孔洞、裂縫或異質等平板問題，本文利用此特性，提出一種矩陣調適法來處理同時含有異向性彈性材料、壓電材料、壓磁材料及磁電彈材料的異質問題。利用此方式，在文獻中針對異向性彈性材料異質問題推導出的解析解、邊界元素法及邊界有限元素法皆不須重新推導，即可直接應用在多種材料同時使用的異質問題，並融入本師門研究團隊所編寫的結構分析軟體(Anisotropic Elastic Plate_Hwu, AEPH)。
最後設計三種問題來探討異質與基材交界處的應力集中因子、電位移、磁通量及裂縫的應力強度因子，包括:(1)壓磁材料板含有一個異向性彈性材料或壓電材料異質、(2)壓磁材料板含有一個異向性彈性材料或壓電材料異質和一個裂縫、(3)壓磁材料或磁電彈材料板含有兩個異向性彈性材料或壓電材料異質，並經由與其他解析解和有限元素軟體ANSYS進行比對證明本方式的可行性及正確性。此調整方式亦可應用在其他多材料問題之分析及實際應用。

Based upon the special feature that Stroh formalism for two-dimensional anisotropic elasticity can be extended to the piezoelectric and magneto-electro-elastic materials by expanding the related matrix dimension, an adaptable adjustment technique is proposed to deal with the problems with simultaneous existence of anisotropic, piezoelectric and magneto-electro-elastic materials. With this technique, the analytical solutions, boundary element methods and boundary-based finite element method developed previously for the problems of anisotropic elastic inclusion can now be employed to most of the related inclusion problems with simultaneous existence of these three different kinds of materials. This technique also be applied to AEPH, the structure engineering analysis software of our group. To verify the correctness of the proposed method, three typical examples: (1) one anisotropic/piezoelectric inclusion in piezomagnetic matrix, (2) one anisotropic/piezoelectric inclusion and one crack in piezomagnetic matrix, (3) two anisotropic/piezoelectric inclusions in piezomagnetic/magneto-electro-elastic matrix, are presented and compared with the other existing solutions. This technique also can be applied to analysis of other multi-material problems and some practical applications.

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