This error occurs if a source file is compiled using the Make utility of a sample source.
The Makefile in the $ALTIBASE_HOME/sample directory was created based on the GNU Make. Thus, this error occurs if Make is executed in the $ALTIBASE_HOME/sample directory. In a platform such as Linux, this error does not occur as the GNU Make is installed by default.
Change it to GNU Make (install, if necessary) then re-execute Make.
Information about GNU Make can be checked as below: