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The paper outlines the formulation of a novel algorithm which can be used for the solution of both compressible and incompressible Navier‐Stokes or Euler equations. Full incompressibility can be dealt with if the algorithm is used in its semi‐explicit form and its structure permits arbitrary interpolation functions to be used avoiding the Babuška‐Brezzi restriction. In a fully explicit version it introduces a rational form of balancing dissipation avoiding the use of arbitrary parameters and forms for this.

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