With the increasing loads on the axle and speeds, the increase in wear resistance and resistance to contact fatigue of the wheels is of particular importance. In part, this result was achieved using a standard profile according to GOST 10791–2011 with the use of more efficient spring suspension. A further reduction in the wear rate of both the rolling surface and the flange can be achieved by developing a new wheel profile.The authors have developed a technique that allows, based on theoretical calculations and experimental observations, to make the choice of the shape of the wheel profile, consistent with the profiles of the rails. The results of measurements of the wheels of cars of the model 12-9853 installed on bogies 18-9855 were used as the initial data, which were under controlled operation. The profile development consisted of four main stages: the choice of baseline data, the choice of the curvature of the rolling surface, the choice of the curvature of the transition section to the throttle, and the choice of the flange thickness and radius of the throttle in the transition zone to the rolling surface.The technique was used to develop a new wheel profile that differs from the profile according to GOST 10791–2011 in that the rolling surface is made with three conjugate radii, respectively from the wheel to the flange: 500, 325 and 87.5 mm. The flange throttle radius of the developed profile is 17 mm, the angle of inclination of the flange to the horizontal is 68°, and the thickness of the flange is 32.5 mm. A part of the wheel surface from the wheel to the outer part of the rim fully complies with GOST 10791–2011. Calculations showed that the contact zone of the wheel with the VNITsTT profile relative to the rail is shifted from the center to the flange and the contact area is larger. It was found that for the VNITsTT wheel profile the ratio of the semi-axes of the ellipse of contact spots is lower than for the profile according to GOST 10791–2011.

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Objective: To assess the effect of the dimensions and tolerances of three-piece bogies of freight cars with a maximum static axle load of 23,5 tf when they are released from scheduled repair on the wheel flange wear in operation. Methods: For this purpose, drawing on a review and analysis of the literature in the field of wheel-rail system wear and the current requirements of guidelines for the repair of freight cars and their parts, design cases were formed to simulate a railway crew movement along a track of various designs with operating speeds, and the processes of wheel flange wear were studied using simulation computer modeling in the environment of the “Universal Mechanism” software package. Results: The parameters of freight car bogies which have the greatest impact on wheel wear have been determined. The quantitative values of the indicators of wheel wear for various cases of crew movement have been determined. The ways of reducing the wear of car wheels in operation by changing the dimensions and tolerances of bogies when they are released from scheduled types of repair are shown. Practical importance: The obtained results of the work commissioned by JSC “First Freight Company”are currently used to formulate requirements for the dimensions and tolerances of bogies when they are released from repair in order to establish the optimal parameters that would help to reduce the wheel flange wear in operation. In addition, they can be used in the developing new designs of freight car bogies.

Purpose: To consider the possibility of creating a subsystem of internal tax control aimed at providing accounting (financial) reporting reliability as well as at observance of legislation requirements, regulating conduct of an accounting. Methods: The theoretical basis of the study was an analytical review of scientific publications of professionals specialized in tax risk matters as well as it was federal laws and regulatory legal acts of the Russian Federation in the field of taxation. We can underline from the considered models the major components of internal control system (ICS): risk assessment, control means, control environment, information and communication, monitoring. Results: It’s pointed that the most important element of internal control system is, namely, the process of risk clarifying and analysis as an effective mean of business protection and, incidentally, the need in author’s development of tax risk matrices on the example of value added tax and corporate income tax as an integral part of the internal tax control subsystem model. Practical importance: The possibility for creating an effective subsystem of internal tax control, taking into account enterprise individual features, their specifics and activity scale.

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