We consider properties of residuated lattices with universal quantifier and show that, for a residuated lattice $X$, $(X, forall)$ is a residuated lattice with a quantifier if and only if there is an $m$-relatively complete substructure of $X$. We also show that, for a strong residuated lattice $X$, $bigcap {P_{lambda} ,|,P_{lambda} {rm is an} m{rm -filter} } = {1}$ and hence that any strong re...

Technological, economical, cultural, and political changes constantly lead to new opportunities and challenges in today’s highly dynamic business environment. Increasingly, modern enterprises leverage the strategic instrument of Mergers and Acquisitions (M&A) to seize these tempting opportunities and adapt to the altering market conditions. As Information Technology (IT) penetrates the business...

The growing importance of enterprise risk management and the resulting integration efforts put the need for separate IT risk management frameworks in question. In this research we analyse common and distinct elements of the COSO enterprise risk management and ISACA Risk IT frameworks. The analysis affirms the hypothesis that separate IT risk management frameworks are redundant.

Given the importance of IT investments in today’s organization, firms tend to spend increasing amounts of time and resources to better manage IT projects. However these projects continue to have high failure rates thus highlighting the need for improved risk management. A stream of IS research has focused on identifying several causes of managerial risks. The theory base that has been used in t...