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The Kalaba-Tesfatsion Flexible Least Squares method.
Numbered equations refer to the paper:
R. Kalaba and L. Tesfatsion, Time-Varying Linear Regression Via
Flexible Least Squares, Computers and Mathematics with Applications,
Vol. 17 (1989), pp. 1215-1245.
The Kalaba-Tesfatsion Flexible Least Squares method for R.