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A new Petrov‐Galerkin method for the incompressible Navier‐Stokes equations is presented. The use of the so‐called ‘optimal upwind’ parameter in multidimensions is justified by a time‐scale analysis of the relevant physical processes. The resulting procedure circumvents the Babuška‐Brezzi condition and allows equal order interpolation for velocity and pressure to be used.
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Paulo Augusto Berquó de Sampaio (1991) studied this question.
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