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MR1020324 (90k:65177) 65N35
Costabel, M.; Onishi, K.; Wendland, W. L. A boundary element collocation method for the Neumann problem of the heat equation. Inverse and ill-posed problems (Sankt Wolfgang, 1986), 369--384, Notes Rep. Math. Sci. Engrg., 4, Academic Press, Boston, MA, 1987.
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