Machine Design
Two shafts will have equal strength, if

Angle of twist of both the shafts is same
Diameter of both the shafts is same
Twisting moment of both the shafts is same
Material of both the shafts is same

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Machine Design
In case of thick cylinders, the tangential stress across the thickness of cylinder is

Maximum at the outer surface and minimum at the inner surface
Maximum at the inner surface and minimum at the outer surface
Maximum at the inner surface and zero at the outer surface
Maximum at the outer surface and zero at the inner surface

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