The purpose of this article is to develop and analyze least-squares approxi- mations for the incompressible magnetohydrodynamic equations. The major advantage of the least-squares finite element method is that it is not subjected to the so-called Ladyzhenskaya-Babuska-Brezzi (LBB) condition. The authors employ least-squares func- tionals which involve a discrete inner product which is related to the inner product in H-1(Ω).
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