makefile changes for Linux/Mac OSX compatibility

1) Support for Heroku 9.3.4.1 (23) configuration on Mac OSX
2) Support for Ubuntu 9.3.4 configuration on Ubuntu Linux (14.04) -
NOTE currently “9.3” is hardcoded in the Makefile.  The will need to
change to use a technique similar to what is done for the ODBC driver
where the appropriate directories are interrogated to determine the
proper setting for INCLUDE and SYSLIBS