  A formulation of the asymptotically exact first-order shear deformation
theory for linear-elastic homogeneous plates in the rescaled coordinates and
rotation angles 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.
