Voigt–Thomson law describes anisotropic magnetoresistance effect in a thin film strip as a relationship between the electric resistivity and the direction of electric current:
where: is the angle of direction of current in relation to the direction of magnetic field is the initial resistivity is the change of resistivity (proportional to MR ratio)
The equation can also be expressed as:
where: is the parallel component of resistivity is the perpendicular component
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