A new least squares formulation of the incompressible Navier-Stokes problem, suitable for parallel EBE minimization, is presented. It enables construction of simple 2D and 3DC°-continuous finite elements for all the primary variables. Those include the primitive variables and vorticity so that satisfaction of a broad class of boundary conditions is possible. FE error estimates in terms of an “energy” norm are presented and optimal interpolation of the various variables is discussed. The convergence rate was successfully tested upon simple examples with known reliable res
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