Better Makefile

Currently the list of dependencies for every build target must be kept up to date, and in the correct order, by hand. This is not only tedious, but quite error prone. It would be better to automate the dependency resolution, perhaps using the compiler or preprocessor to generate the information. (This may have already been attempted with the depends target in the Makefile, which is commented out ??)
The Makefile could also be tidied up by taking advantage of the include statement and moving certain sections into separate files. This is already done for gfortran and ifort defaults. Suggested sections to be moved into their own files: SYSTEMs, SETUPs, and qscripts. This would improve readability and make it easier to navigate the Makefile.

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