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SOX Section 302: Internal control certifications

Under Sarbanes-Oxley, two separate certification sections came into effect—one civil and the other criminal. 15 U.S.C. § 7241 (Section 302) (civil provision); 18 U.S.C. § 1350 (Section 906) (criminal provision). Alaska
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Recycling criticism

Does recycling Save energy? There is controversy on just how much energy is saved through recycling. The EIA states on its website that "a paper mill uses 40 percent less energy to make paper from recycled paper than it does to make paper from fresh lumber." Critics often argue that in the overall processes, it can take more energy to produce recycled products than it does to dispose of them in traditional landfill methods. This argument is followed from the curbside collection of recyclables, which critics note is often done by a second waste truck in addition to the truck that picks up the regular trash. It is difficult to determine the exact amount of energy consumed in waste disposal processes. How much energy is used in recycling depends largely on the type of material being recycled and the process used to do so. Aluminum is generally agreed to use far less energy when recycled rather than being produced from scratch. The EPA states that "recycling aluminum cans, for example, saves 95 percent of the energy required to make the same amount of aluminum from its virgin source, bauxite." Economist Steven Landsburg has suggested that the sole benefit of reducing landfill space is trumped by the energy needed and resulting pollution from the recycling process. Others, however, have calculated through life cycle assessment that producing recycled paper uses less energy and water than harvesting, pulping, processing, and transporting virgin trees. By using less recycled paper, additional energy is needed to create and maintain farmed forests until these forests are as self-sustainable as virgin forests. Public policy analyst James V. DeLong points out that recycling is a manufacturing process and many of the methods use more energy than they save. In addition to energy usage, he notes that recycling requires capital and labor while producing some waste. These processes need to be more efficient than production from original raw material and/or traditional garbage disposal in order for recycling to be the superior method. Does Recycling Save money? The amount of money actually saved through recycling is proportional to the efficiency of the recycling program used to do it. The Institute for Local Self-Reliance argues that the cost of recycling depends on various factors around a community that recycles, such as landfill fees and the amount of disposal that the community recycles. It states that communities start to save money when they treat recycling as a replacement for their traditional waste system rather than an add-on to it and by "redesigning their collection schedules and/or trucks." In many cases the cost of recyclable materials also exceeds the cost of raw materials. Virgin plastic resin costs 40% less than recycled resin. In a 1996 article for The New York Times, John Tierney argued that it costs more money to recycle the trash of New York City than it does to dispose of it in a landfill. Tierney argued that the recycling process employs people to do the additional waste disposal, sorting, inspecting, and many fees are often charged because the processing costs used to make the end product are often more than the price gained from its sale. Wiki Recycling criticism

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