The article deals with the development of an innovative model of traction transmissions of railway vehicles with a higher technical level, which allows to eliminate the existing shortcomings of the mechanical system, simplify the repair processes and reduce the cost, and evaluate its technical level. By reducing the overall dimensions and weight of the mechanical system, increasing reliability due to equal distribution of the load and shortening the power arm, as well as reducing the number of structural elements, increasing the useful work coefficient due to the reduction of the mass of double sliding pads and rotating parts, saving electricity and thereby improving the technical level of rail transport. Traction transmissions consisting of an innovative reducer are offered that ensure the increase. The technical level of the proposed dart transmission is determined based on three compatibility parameters with a creative approach. Compatibility parameters are determined according to the minimum value of the geometric dimensions characterizing the mass of the mechanical system, the maximum value of the useful work coefficient characterizing economic efficiency, as well as the maximum values of the degree of reliability characterizing safety. The technical level of the proposed project transmitter is determined and compared with existing buildings, its technical and economic advantages are highlighted. As a result of the application of the proposed innovative reducers in the traction drives of railway vehicles, the basis is created for reducing the cost and maintenance costs of traction vehicles, increasing the level of traffic safety, as well as improving the traction and braking characteristics

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.