“…We realize that in both cases the theory is very similar to the differential one, however given some crucial differences between the smooth category and the analytic and algebraic one, we believe the present work is justified, given the importance of this theory for practical purposes together with the lack of an appropriate and complete available reference, though we are aware that a good step towards a complete clarification of these issues, for the analytic setting only, appears in the papers [21], [22]. This paper was put on the web on June 2011.…”