A generalization of the theory of large elastoplastic strains for the case of accounting for rheological properties of material in the processes preceding plastic flow and unloading processes has been conducted. Based on the analysis of one-dimensional boundary-value problems concerned with plastic flow of media near a single continuity defect, laws of the motion of the microdefect boundary and the formation of a residual stresses field, conditioned by accounting for viscous properties of material at the stage preceding the plastic flow and unloading, are obtained.
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