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The Web Services specifications offer a communication bridge between the heterogeneous computational environments used to develop and host applications . Mr. Waters will develop a simple checklist assessment tool to be used by the consultants in assessing facilities . Serum lipase activity has been used for the diagnosis of human and canine pancreatitis for several decades . To this end , it is recommended that a system of Value Added Taxes ( VAT ) be introduced and that an adequate mechanism be developed to ensure that the revenues collected are used more positively for the benefit the poor .