Published in Int. Journal for Numerical Methods in Engineering Vol. 37 (19), pp. 3323-3341, 1994 doi: 10.1002/nme.1620371908 In this paper a comparison between the finite element and the finite volume methods is presented in the context of elliptic, convective–diffusion and fluid flow problems. The paper shows that both procedures share a number of features, like mesh discretization and approximation. Moreover, it is shown that in many cases both techniques are completely equivalent.
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Idelsohn et al. (1994) studied this question.
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