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Family businesses do not perpetuate themselves. Entrepreneurs must nurture and propagate the values that led to the creation of the very thing most precious to them‐their business.This of course depends on stability. Nor do these cherished values propagate themselves. To be made meaningful for others, and for future generations, family experiences, values, and achievements must be communicated to others via language, narrative and storytelling, or other forms embedded in the narrative such as symbols. Often a variety of different socially constructed stories may be necessary contingent upon situation, purpose, or need.

This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.

Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).

The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.

In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.

Rising operational costs and software sustainment concerns have driven the Air Force to move to newer technology to ensure that the Air Force Standard Base Supply System (SBSS) can continue to provide affordable and sustainable mission support in the years to come. This paper aims to summarize the successful software modernization effort the Air Force undertook to achieve that objective.

The paper describes the preliminary system updates that were required to isolate the SBSS software from all internal and external system and user interfaces in preparation for the subsequent successful code roll effort. Once the legacy SBSS component was fully isolated, the SBSS software modernization objective was achieved via a “code roll” conversion of the SBSS software from legacy COBOL to Java code, and movement of the integrated logistics system-supply application from a proprietary information technology (IT) platform to an open IT operating environment.

The SBSS system modernization yielded immediate and significant IT operational cost reductions and provided an important foundation for achieving Air Force logistics system consolidation and cloud computing objectives going forward.

The SBSS modernization experience should be useful in assisting similar data system software modernization efforts.