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Article
Publication date: 8 January 2019

Luis Ricardo Jacobo, Rafael Garcia, Victor Hugo Lopez and Antonio Contreras

The purpose of this paper is to study the effect of heat treatment (HT) applied to an API X60 steel in corrosion resistance and stress corrosion cracking (SCC) susceptibility…

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Abstract

Purpose

The purpose of this paper is to study the effect of heat treatment (HT) applied to an API X60 steel in corrosion resistance and stress corrosion cracking (SCC) susceptibility through slow strain rate tests (SSRT) in NS4 solution and congenital water (CW) to assess external and internal SCC, respectively.

Design/methodology/approach

API X60 steel was heat treated at a temperature of 1,200°C for 30 min followed by water quenching. Specimens from this steel were machined according to NACE TM 198. SSRT were performed in a constant extension rate tests (CERT) machine at room temperature at a strain rate of 1 × 10–6 s–1. For this purpose, a glass cell was used. Corrosion behavior was evaluated through polarization curves (PCs).

Findings

The SCC index obtained from SSRT indicates that the steel heat treated could be susceptible to SCC in CW and NS4 solution; the mechanism of SCC was hydrogen embrittlement. Thus, CW may promote the SCC phenomenon in pipelines. HT improves the steel corrosion resistance. Higher corrosion rate (CR) was observed when the steel is exposed to CW. The corrosion process in X60 steel shows that the oxidation reaction in the anodic branch corresponds to an activation process, and the cathode branches reveal a diffusion process.

Originality/value

The purpose of the heat treatment applied to X60 steel was to generate a microstructure of acicular ferrite to improve the corrosion resistance and SCC behavior.

Details

Anti-Corrosion Methods and Materials, vol. 66 no. 3
Type: Research Article
ISSN: 0003-5599

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Article
Publication date: 16 July 2019

Jacobo Gomez-Conde, Rogerio Joao Lunkes and Fabricia Silva Rosa

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance…

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Abstract

Purpose

The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Design/methodology/approach

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Findings

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

Originality/value

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

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