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The purpose of this study was to explore the differences in the corrosion behavior of carbon steel in simulated reverse osmosis (RO) product water, and in seawater.

The wire beam electrodes (WBE) and coupons made from Type Q235 carbon steel and were immersed in simulated reverse osmosis product water, and in seawater, for fifteen days. The corrosion potential distribution on the WBE at different times was measured. The corrosion rates of the carbon steel in different solutions were obtained using weight loss determinations. The different corrosion behavior of carbon steel in the two kinds of solution was analyzed.

The results showed that the average corrosion potential, micro-cathode potential and micro-anode potential of the WBE decreased with time in simulated RO product water. During this period, the maximum potential difference between micro-cathodes and micro-anodes on the WBE surface also decreased with time. The potential difference was more than 260mV at the beginning of the test and was still greater than 110mV after fifteen days of immersion. The positions of cathodes and anodes remained basically unchanged and corrosion took place on the localized anode during the experiments. The average corrosion potential, micro-cathode potential and micro-anode potential on the WBE surface also decreased with time in the simulated seawater. However, the maximum potential difference between micro-cathode and micro-anode on the WBE surface in the simulated seawater was much smaller than was the case in simulated RO product water. It was 37.8 mV at the beginning of the test and was no more than 12mV after two days immersion. The positions of cathode region and anode kept changing, leading to overall uniform corrosion. The actual corrosion rate on the corroded anode region in simulated RO product water was greater than was the case in simulated seawater.

The corrosion behavior differences of carbon steel between in RO product water and in seawater were revealed by using wire beam electrodes (WBE). From the micro point of view, it explained the reason why the actual corrosion rate of carbon steel in RO product water was greater than that in sea water. The results can be helpful to explore future corrosion control methods for carbon steel in RO product water.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.