In order for [tex]f[/tex] to be differentiable at [tex]x=0[/tex], i.e. for [tex]f'(0)[/tex] to exist, the limit from either side of [tex]x=0[/tex] of [tex]f'(x)[/tex] must be the same. This is not the case, as
But we found that [tex]f'(0)[/tex] doesn't exist, so this limit also can't exist, which in turn means that [tex]f''(0)[/tex] does not exist.
On the other hand, [tex]g(x)=x^2[/tex] is continuous and differentiable everywhere, so that [tex]g''(x)=2[/tex], and in particular, [tex]g''(0)=2[/tex].