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If the MIN, MAX, or LSQ statement contains only one objective function and no DATA= input data set is used, the JACOBIAN and GRADIENT statements are equivalent. In the case of least-squares ...
T. Parthasarathy, G. Ravindran, The Jacobian Matrix, Global Univalence and Completely Mixed Games, Mathematics of Operations Research, Vol. 11, No. 4 (Nov., 1986), pp ...