The document discusses the design and implementation of a 4-bit Arithmetic Logic Unit (ALU) using Modified Quasi Static Energy Recovery Logic (MQSERL) compared to CMOS logic. The MQSERL approach is shown to be more power efficient, achieving 24.14% and 33.28% reductions in power dissipation for the arithmetic and logic units, respectively. The research highlights improvements in energy efficiency while addressing limitations present in conventional logic styles.