Please do not confuse the NC and OC soil. 5G
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In UMAT, it is the stress level you talk about. When unloading / reloading, the current deviator stress is less than the value in previous step, that assumes the soil is unloading/reload, here , Eur is used. Otherwise, just use E. 3(XHF3q
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In plasticity, the soil is in the yield surface, if the deviator stress pass the failure point, it is flow rule to govern this issue. If the deviator stress is less than failure point, the soil behavior is unloading/reloading, the Eur could be used again.