The Problem: A Java patch might give you error messages.

ActiveX Controls is an application that allows websites to load interactive content for the users. Throughout the years, these controls have not been automatically updated and thus became vulnerable to websites with malware attacks. However, the good news is that a Windows update including a new security measure called “out-of-date d’ActiveX control blocking” is available since Tuesday 12 August 2014 to address those issues.

The Update affects you if you run INTEGRA on Internet Explorer

This Windows update affects all versions of Internet Explorer (IE 8 to 11) on Windows 7 and IR on Windows 8. How? After installing the update, IE will identify the Java version on the workspace and compare it to a list of blocked Java. The list of Java plug-in blocked, the one in yellow are the one used by INTEGRA e-business:

  • J2SE 1.4, everything below (but not including) update 43
  • J2SE 5.0, everything below (but not including) update 71
  • Java SE 6, everything below (but not including) update 81 – 1.6.81
  • Java SE 7, everything below (but not including) update 65 – 1.7.65
  • Java SE 8, everything below (but not including) update 11

If the Java version installed is on the list of blocked versions, a notification will appear to prompt the user to update it to the most recent version as it is safer. Take note that this notification can be ignored but it will appear every time the user attempts to load a webpage containing ActiveX control. And in the long run, updating Java could be mandatory.

Impact for INTEGRA™ users

Every time that a user attempts to connect to INTEGRA e-business™ through IE, the update notification will appear at the top of the browser if the ActiveX control is obsolete. For security measures it is recommended to update Java. The Java plug-in can be updated prior to updating your Windows or after. Please refer to the two proposed solution below.

The Solution

It is recommended that users update the Java plug-in on their workspace in case that it is obsolete. Here are two proposed methods:

Method 1: Update Java prior to Updating Windows

It is possible to update the plug-in prior to updating Windows. To verify that your Java version is not obsolete you can follow the following steps:

  1. Go to the Java’s webpage “Verify Java Version” ( and click the button “Agree and Continue” to allow Java to analyze your plugin version:
  2. Then you will need to allow Java(TM) to run by selecting “Run this time” or “Always run on this site”:

  3. Then the website will show the Java version you have installed on your workspace and will suggest you to update if the Java is outdated.

Method 2: Update Java after Updating Windows

  1. If you update the Java after updating your Windows, you can simply click on “Update” when the notification appears:

For IE 8:


For IE 9 to 11:


  1. Then another window will pop-up for the update and will appear as follows:
  2. You only need to “Allow” and follow the update instructions to update your Java plug-in.

If you have difficulties to determine your Java version or to do the update, please send us an email to our support email ([email protected]) and it will be our pleasure to take the necessary measures to help you.

Elodie Cheong
JBM Logic Inc.

Security breach in Java

Security breach in Java

What is Java?
Java is a programming language that is interpreted when the program is accessed, as such; it gained vast popularity and had been used in the early day of the World Wide Web when browsers were not as sophisticated as they are today.  It is a language that can run on multiple hardware platforms and Operating Systems (OS). It allowed developers to write an application once and run on Apple Mac OS X, Microsoft Windows, Linux and other platform such as set top box, intelligent video recorder and even phones. It usually requires an external application from the Web browser know as a Java Virtual Machine.

Is Java the same thing as JavaScript?
No they are not; JavaScript is a programming language dialect derived from ECMAScript[1], a language standardized by an international body known as EMCA. It is directly integrated in most browsers today and as such does not require an external helper application like the Java VM. Since it is integrated to the web browser, your browser vendor supports it, as opposed to the Java VM that was created by Sun and is now owned by Oracle. Oracle is the sole provider of the Java VM to run Java application.*

How is Java used by INTEGRA e-business™?
When JBM Logic Inc. started the development of INTEGRA in the early 1990’s, little did it know that Java would become the main platform for running INTEGRA e-business™. The programming tools used back then were: Oracle Forms and Reports in a character mode running against an Oracle database. Windows was still a pipe dream and all serious applications ran under DOS or Unix in character mode.

Oracle Corporation had the foresight to see where the future of the computer industry was heading and created a Windows version of Oracle Forms & Reports, allowing JBM to offer the first Windows based ERP in 1991. Then again in 1998, Oracle once again moved its Forms & Reports developer tools to the Internet age and JBM was the first to offer an ERP application that was running under Java within a Web browser.

That was the time when INTEGRA e-business™ began using Java so that INTEGRA e-business could be used by different operating systems and did not require installing any program on the client machine as the application processing was done on an application server that itself was talking to the Oracle database. The client software simply ran the interface under a Java virtual machine (JVM). In these day and age there were very little hackers trying to steal credit cards and password from unsuspecting users.

The Oracle Forms & Reports tools used by JBM to develop INTEGRA e-business thus far had been rolled up by Oracle into a product that is now called Fusion Middleware for which the latest version is 11g.

You might be aware that there were numerous zero day exploits of the Sun/Oracle Java Runtime Engine (also called Java VM or JRE) in the recent months and might wander if you are endangered by these exploits?

You might be at risk.
Close to 94% of all web browsers in a recent study are found to be vulnerable to attack. If you did not update your Java VM to the latest version, you run the risk of visiting a maliciously crafted web site that might access your computer without your prior consent.

Java versions all over the map

Java versions all over the map

“The above graphic shows that Java versions are all over the map. At the time of this writing, the latest Java Runtime Environment is 1.7.17, but only about five percent of the overall mix are using it. Most versions are months and even years out of date. How does this translate into the attack space? It is probably no surprise that the largest single exploited vulnerability is the most recent one, with a vulnerable population of browsers at 93.77%.” [2]

The threat is so real, that the American government made a recommendation to all Java users to uninstall Java from their computer or disable it. “…Department of Homeland Security’s US-CERT warned users to disable Java to stop hackers from taking control of users’ machines.”[3] And then Apple and lately Microsoft tried to help in blocking older version of Java from running with their operating system/browser. These action added confusion and disruption to an already clouded issue.US Computer Emergency




What version is affected?
There were multiple versions of Java families, the two latest of interest to INTEGRA e-business™ users are: 1.6.x and 1.7.x. Java 1.6 has reached End of Life as of February 28th, 2013. As part of your Oracle support from JBM Logic Inc., you will continue to have access to the most recent version of Java 1.6.x understanding that there will be no more active development on this platform and that migration to Java 1.7.x is strongly recommended.

When does Java 6 Error Correction Support end for publicly available releases?
Public release Error Correction Support will end in February 2013.  This means that no additional public releases of Java 6 will be made available after February 2013 for non-Oracle customers.  Oracle customers using Java 6 in conjunction with other Oracle products like Forms, Discoverer, or other Fusion Middleware components will continue to receive support for using Java 6 as long as the product requiring it remains eligible for Error Correction Support (aka Premiere Support).  After February 2013, only customers with active Oracle Support (MOS) will be able to obtain new updates provided for Java 6 (e.g. CPUs, critical defect fixes, etc) if any become available.  Again, these releases will only be supported for use with another Oracle product, which requires its use.  Use of Java 6 with non-Oracle products will not be supported after February 2013.[4]

Does this impact the certification with other Oracle products like Fusion Middleware 11 (e.g. Forms, Discoverer, etc.) under which INTEGRA e-business run? No – as mentioned previously, other Oracle products, which require Java 6 will continue to be supported, using Java 6 (on the client and server) until the other Oracle product is no longer supported.

There is a caveat here since the prior version of Oracle Fusion Middleware called 10g was composed of multiple product bet the most recent version of that version called Release 3 did not contain Forms & Reports, so Fusion Middleware 10g Release  2 is the latest version prior of the 10g version and will be de-supported by…. This means that there is a strong sense of urgency on moving to INTEGRA 6.10.14 under Oracle 11g application server and database. These new version of Oracle infrastructure are certified under Microsoft Windows Server 2008 release 2, that was released in 2010. At this point no other version of Microsoft Windows Server operating system is supported. 

What are the benefits of installing the latest version or the Oracle DB and Application server?
An added benefit of moving to the latest version of Oracle infrastructure and INTEGRA e-business is the full support of 64 bits. The Database server, the Application server, INTEGRA e-business executable and even the Java client are now 64 bits.

What are the benefits of running under a 64 operating system?64 bits
On the database server, it allows Windows to address directly more than the original limitation of 2Gb that the platform was limited to. Having more memory will allow Oracle to address a larger SGA and improve the performance of all operation in the database from saving data to running reports. The added resources allow the operating system to run with more elbowroom and not so close to its limit insuring a better stability. Using INTEGRA e-business with a true 64-bit architecture will give your organization a more robust architecture that will save user time and aggravation. 

Would there be benefits in doing these upgrades to virtualize the servers? Virtualization is a technology that allows a server to run multiple operating systems called Virtual Machine. The operating system themselves are not aware that they don’t have the server to themselves, and for all programs and users, it is totally transparent. Its main benefits are: to allow machine to stop and started individually without having to stop server, to consolidate multiple OS running on a single computer, to simplify backup/recovery and allow for easier redundancy in case of failure.

What virtualization platform supports an INTEGRA e-business™ and Oracle architecture? JBM has experience with VMware and Oracle’s own VM called Virtual Box. As these configurations could vary based upon the desired recovery requirements, you should talk with JBM’s technical consultant to elaborate on your company’s options.

Jean-Francois Brodeur
JBM Logic

[1] Wikipedia article,

* That is not technically correct, since Apple had been providing Java VM and still do for Mac OS X until version 10.7 (Lion), starting with 10.7, Oracle provides the JVM.

[2] Websense Security blog, How are Java attacks getting through? Posted: 25 Mar 2013 09:01 PM

[3] Slashdot blog, Posted by samzenpus on Monday January 14, 2013 @01:25PM

[4] What Impact does the De-support of Java 6 have on Fusion Middleware 11 (FAQ) [ID 1470123.1], Oracle Corporation, April 2nd 2013.







In its report, “Market Share: All Software Markets, Worldwide 2012,” leading information technology research and advisory company Gartner, Inc. reports that Oracle is #1 in worldwide relational database management systems (RDBMS), based on total software revenue share.

With 48.3 percent share of revenue, Oracle

  • Remains #1 in worldwide RDBMS total software revenue share
  • Holds a larger revenue share than its four closest competitors combined
  • Leads the next closest competitor’s revenue share by 29 percent

About Oracle Database
Oracle Database helps customers lower IT costs and drive higher-quality service by enabling consolidation onto database clouds as well as within engineered systems such as Oracle Exadata and Oracle Database Appliance.

Oracle Database is proven to be fast, reliable, secure, and easy to manage for all types of database workloads, including enterprise applications, data warehouses, and big data analysis.

Find out more about Gartner’s “Market Share: All Software Markets, Worldwide 20121.”

Get the latest information about Oracle Database.

INTEGRA e-business is a web based ERP running on Oracle, the most reliable databse in the world.  DO not hesitate to contact me for further information


Caroline Cholette
JBM Logic

1Source: “Market Share: All Software Markets, Worldwide 2012,” by Colleen Graham, Joanne Correia, David Coyle, Fabrizio Biscotti, Matthew Cheung, Ruggero Contu, Yanna Dharmasthira, Tom Eid, Chad Eschinger, Bianca Granetto, Hai Hong Swinehart, Sharon Mertz, Chris Pang, Asheesh Raina, Dan Sommer, Bhavish Sood, Marianne D’Aquila, Laurie Wurster, and Jie Zhang. March 29, 2013.



 Research: Bad math rampant in family budgets and Harvard studies

By Jeremy Olshan 


Microsoft Excel makes it easy for anyone to do the kind of number crunching once reserved for accountants and statisticians. But the world’s best-selling spreadsheet software has also contributed to the proliferation of bad math.

Close to 90% of spreadsheet documents contain errors, a 2008 analysis of multiple studies suggests. “Spreadsheets, even after careful development, contain errors in 1% or more of all formula cells,” writes Ray Panko, a professor of IT management at the University of Hawaii and an authority on bad spreadsheet practices. “In large spreadsheets with thousands of formulas, there will be dozens of undetected errors.”

Roosevelt Institute

Roosevelt Institute


Given that Microsoft says there are close to 1 billion Office users worldwide, “errors in spreadsheets are pandemic,” Panko says.

Such mistakes not only can lead to miscalculations in family budgets and distorted balance sheets at small businesses, but also might result in questionable rationales for global fiscal policy, as indicated by the case of a math error in a Harvard economics study. By failing to include certain spreadsheet cells in its calculations, the study by Harvard economists Carmen Reinhart and Kenneth Rogoff may have overstated the impact that debt burdens have on a nation’s economic growth.

The problem is so widespread that there are now whole groups devoted to stamping out spreadsheet snafus, such as the European Spreadsheet Risks Interest Group. There’s no question that spreadsheets are a powerful tool, essential to the functioning of the modern world, the group’s chairman, Patrick O’Beirne, tells MarketWatch. “Chainsaws are also a very good tool, but who would use one without a chain guard,” he says. “People don’t take safeguards to ensure their work is correct — in fact, in many cases, all it would take to catch these errors is a second set of eyes.”

While few would publish a book or article without having it edited first, spreadsheets often get put into use in first-draft form, O’Beirne says. “Peer review is the gold standard in academic research, and the best self-protection for business users of spreadsheets,” he says.

Microsoft's Terry Myerson head of Windows Mobile at Microsoft

Microsoft’s Terry Myerson, head of Windows Mobile, with Ina Fried at D: Dive Into Mobile in New York.

There has been growing awareness of the problem in recent years, and there are now several certification programsdesigned to ensure best practices are followed by spreadsheet creators.

But even those who don’t have someone to check their spreadsheets can take extra steps to minimize mistakes, O’Beirne says. “Technically, the Harvard error could have been spotted by simple tests, such as pressing Ctrl + [ on a formula, to show what cells feed into the total” he says. “There are also many software tools, such as XLTest, to point out structural flaws.”

Simple arithmetic errors may be rampant, but spreadsheet use is likely to go on as before, Panko warns in his paper. “Despite this long-standing evidence, most corporations have paid little attention to the prospect of serious spreadsheet errors,” he says. 



Step 1, define your problems and goals


Business issue


I know this sounds bold but: “Nobody needs an ERP”. The main reason that you are considering an investment in a software solution points to one or more problems in your business that needs to be addressed.



Your perceived need to purchase an ERP/accounting points to the fact that you are trying to solve the symptoms and maybe not addressing the deeper issues. I have seen so many entrepreneur/business people go from one system to another and never be satisfied with their purchase. A lot of them did not even define what were the issues they were trying to resolve by investing into an ERP.


What is this main business issue that you think software will resolve? I recommend that you brainstorm all the problems, or unattained goals that you can think about. Then push for a bit more since breakthrough often comes after the obvious answers came. Shoot for 15 to 20 issues that your business is undergoing and that you would like to see resolved.


1. Profitability is not constant from job to job. 
2. Vendor deliveries are not coming at the time required.
3. The time it takes to produce financial statement is too long.
4. I don’t know where the Cash flow is allocated in my business …

That list will allow you to sort through the clutter to surface some root causes that lie underneath these problems. Take the list you just generated, assign them a weight from 1 to 5, 1 being not pressing issue and 5 being the most pressing issues. Then group them by similarity, money problems, information problems…

This process will allow you to get a sense of what pressure points in your organization you are trying to address by wanting to acquire an ERP. By looking at these sorted issues you are trying to solve, can you see a pattern of root causes? Look deep, maybe a lot of the problems your business is experiencing is based upon improper communication between the sales department and production, for example. It is also possible that your inventory is too high and it is causing a cash crunch that make your vendor putting your business on “credit hold” delaying your deliveries to customers.

The next step is crucial and is defining the crucial success factors. In other words, what are the required elements that need to be in place so that the business can accomplish its goal or solve its problem? Sort this list to come up with what is absolutely necessary to achieve the required goal and this will be the criteria to insure that the solution you are looking at is what you need for your business.

From that exercise a detail list of required and optional functionalities can be made and presented to potential vendors. You will then be in a position to know if the proposed solution meet your business goal and address your specific issues. Always remember that ERP software is only one component of a business system.


In order to find the solution to the business



Sys·tem noun (sis-tuh m)

A regularly interacting group of items composed of Resources (individuals), Rules (processes), and Tools (software & hardware) – forming a unified whole to serve a common purpose, such as serving customers, managing production, and performing accounting

Jean-Francois Brodeur
President, JBM Logic





Dennis Fortnum


Our experience shows there is an increased risk of fraudulent activities within private businesses where people hold multiple roles or differing responsibilities, with most internal embezzlement involving someone from within the accounting department. Warning signs of fraud related situations can therefore be that much more difficult to detect within private companies, especially where prevention procedures and policies might not be as rigorously established as within larger organizations. This can lead to a prolonged period of time before a fraudulent event within a company is discovered, on average up to 18 months.

The intent to commit fraud usually derives from an incentive or a personal need. Then, an opportunity to commit fraud needs to be present in order for the act to be undertaken. This can be exemplified sometimes when an employee holds the dual responsibility of bookkeeping and purchasing for example. Finally, fraudulent employees can rationalize and perpetuate their actions by the way they are treated in the workplace, whether those reasons are founded or not.

There are best-practices to prevent fraud that business owners might wish to consider in order to protect themselves and their businesses such as completing detailed background checks of employees, having a code of conduct including articulating clear policies regarding employee theft and repercussions, providing training programs to detect warning signs of fraud, and/or creating a reward system for reporting suspicious activities. Operationally, organizations could also implement the following:

  • Analyze and review all expenditures
  • Document all expense reports
  • Review all bank statements
  • Watch company credit cards
  • Ensure cash balances are reported accurately
  • Conduct frequent physical inventories
  • Separate bookkeeping functions
  • Audit at various times during the year

In the face of fraud, as with any workplace issue, business owners are advised to be proactive rather than reactive. Pre-establishing prevention procedures and devote time and resources to developing anti-theft policies in the workplace will ultimately help avoid the costly and time consuming process of investigating frauds and irregularities


Dennis Fortnum
Canadian Managing Partner,
KPMG Enterprise


When I started my career as a management consultant, I thought that the whole solution was sales. Increase the revenues would make problems disappear. Of course, my simplified view of business was quickly confronted with the reality of manufacturing.

So on my first business rightsizing in 1990, true to my beliefs, my primary mission was to increase sales to avoid my client bankruptcy. When making the diagnosis, and following a reorganization of the GL accounts on the income statement, I was amazed to see that the more product the company produced and sold, the more money they were losing. The factory making doorframes and jointed pine moldings had a higher cost of goods sold than the value of the sales, showing a negative gross margin.

The analysis of the job cost identified helped identified issues and correction. With annual sales of $1.5 million, the company should have had a maximum of 15 employees assigned to the production, but it had 27. The quality of the raw material used was inadequate. Pine boards of grade 4 and 5 were used instead of grade 2 or better. Consequently, sometimes managers preferred to burn the finished product instead of shipping it to customers. Wood and glue, believe me, makes for a great campfire!

The changes were positive. By reducing manufacturing costs, the new gross margin was now positive. This new situation helped to focus on developing sales, which increased by 100% annually, from $1,5 million to $3 million. In this case, the development of sales could not have been successful without a marked improvement in gross margin.

Gross profit shows the productivity of operations. The more efficient the company gets, the faster it can reach breakeven. To calculate the breakeven point, take the fixed costs of the company and divide it by the gross margin percentage.

For example, if your company has fixed costs of $1 million and gross margin is 25%, the breakeven point is $4 million.


Breakeven =    Fixed costs / Gross margin %   =    $1 million / 0,25  =  $4 million

This means that for sales of $4 million, gross margin will be $1 million, which amount must be subtracted from the $1 million of fixed cost, for net income of $0. This is the breakeven. So, for each dollar of sales exceeding $4 million, net income will be $0,25. Therefore, sales of $5 million will give a net profit of $250 000. (($5 million – $4 million) x $0,25)


What if the gross profit margin is less or greater than 25%? For the same example, with fixed costs of $1 million, if the gross margin is 10% this means that the breakeven point will be $10 million.


Breakeven =     Fixed costs / Gross margin %    =    $1 million  / 0,10  =  $10 million


So, before you start making a profit of $0,10 per dollar sold, the company will have to make minimum sales of $10 million.

The opposite, if the gross profit margin is 40%, the breakeven point will be reached much more rapidly with sales of $2,5 million ($1 million / 0,40), then providing a profit of $0,40 for each dollar sales exceed the breakeven point.


Breakeven =     Fixed costs / Gross margin %   =    $1 million / 0,40  =  $2,5 million


Healthy operations and production management is a guarantee of success for the manufacturing company. The number of variables and the speed at which the company must react requires integrated management system that captures information at the point of production. The component costs and the time value of labor must be entered immediately in order to check at the beginning of a trend, changes in the job cost.

Proper use of technology included in an Enterprise Resource Planning system (ERP) allows the identification and verification of the actual operating costs, which could then be compared to the expected results and highlight any differences.  The causes of theses differences might be: fluctuation in currency exchange rate that would have an impact on price of raw materials or the routing time allocated vs actuals time spent producing. The information collected should allow the manager to make the necessary adjustments as quickly as possible.

The ultimate goal is always to increase gross margin that in turn will allow the company to reach breakeven in a shorter amount of time and to generate maximum profits for every dollar sold.



Richard Landry, b.b.a., m.b.a.


The job cost is a reliable indicator

The job cost is a powerful performance indicator which can be used to match product with their associated costs. It allows the identification of the strengths and weaknesses of a manufacturing process. It helps to identify bottlenecks. It shows the required investments and help in the analysis of the return on investment (ROI) of past investments. The job cost can also help in setting the selling price. Any business and especially the manufacturer should know its job cost to the penny.



Recently, different types of solutions have been implemented to calculate the job cost. But how many companies use incorrect or partial data that provide only a portion of the information. Many management decisions made are based on incomplete data that threaten the survival of the company. The job cost should be calculated in real time to provide the manager with the information to make decisions to continually improve the profitability and productivity of the organization.




The job cost as a decision tool

The job cost includes the cost of raw materials, direct labor and overhead. This model can be calculated on a spreadsheet when the number of product is rather limited.  But this method holds a number of weaknesses including transcription errors, information that is hard to get and the time required to maintain the spreadsheet.

However, when the production includes several products, made from various raw materials with different routing time and processes, the task becomes increasingly complex. How to allocate the costs of raw materials? How to ensure that staff time is properly assigned to the right finished product? To get the correct job cost, which includes all data, a real time capture of raw materials and employee hours by product or project is essential.


The job cost is the main factor that affects profitability

Between 2001 and 2009 gross domestic product (GDP) of Canadian manufacturers decreased by $30,1 billion. The job cost is the main factor affecting the profitability of manufacturers. An integrated ERP that consolidates all data, transactions and updates will provide you the information required to support you in achieving your business goals.



Caroline Cholette, M.B.A
Director of Business Development
JBM Logic


References :

Michel Beaudry, Service d’intervention sur mesure (SIM) :

JBM Logic, INTEGRA e-business :


There was a time when change was considered like instability and to be avoided at all cost, remember the old saying: “ If it ain’t broke don’t fix it ”. In the eighties, studies of Japanese manufacturers by Deming created a new trend. The concepts of lean manufacturing and continuous improvement showed us that change has become a necessary evil. Today, change is an opportunity to improve and use the logic of profitability, followed by any business.


A phase of imbalance towards to a better future

Any changes will automatically generate a phase of imbalance. This imbalance can lead to reluctance, especially when people are not consulted, informed and managed diligently. We must also take into consideration people’s habits and body memory, which is the most powerful.


Joannie Rochette


During a visit to a French Canadian TV show on November 13th 2011, Joannie Rochette relates her experience of the body’s memory that allowed her to make her performance at the Vancouver 2010 Winter Olympics Game. We all remember the tragic death of Joannie’s mother and her bronze medal just days after. Joannie does not remember skating that day, but her body did what it had to do. It remembered.




Consultation and clear objectives will rally the troops to go through any changes

Before you even think that a change would be beneficial, you must first clearly define the company objective. Once this step is done, then it is possible to identify opportunities to improve. A multidisciplinary team, without formal hierarchy, will allow your colleagues and staff to assist you in this quest. People who work on the floor are able to identify the loss of values and offer you solutions to solve them. Subsequently, the evaluation of these solutions and the ultimate choice should also be done as a team. Finally, planning, implementation, control and adjustments may be made by managers in collaboration with employees. The goal is to bring change while reducing the reluctance to make your company grow. Effective communication and mutual respect will help you to reach your goal.



Caroline Cholette, M.B.A
Director of Business Development
JBM Logic


References :

” La résistance au changement : synthèse et critique des écrits ”
Article produced by Céline BAREIL, Associate Professor, Department of Management, HEC Montreal.
Article # 04-10 – August 2004

Radio-Canada :­

Joannie Rochette :


Welcome to Positive Twist on Economic news. Have enough of all the negativity in the traditional Media, me to, here are the good news. Read it, then start commenting!

Jean-François Brodeur
President of JBM Logic