Journal headings
"Legal sciences"

Annotation: This article examines the causes and conditions of the growth of the citizenry of Ancient Rome, reveals the impact of demographic and political processes on their legal consciousness, and explores the relationship between the prescriptions of Roman private law and the political system established in the Roman Empire. The importance of the institution of citizenship in transforming the everyday legal consciousness of individuals inhabiting ancient city-states is demonstrated. It is revealed that Ancient Rome created a system that ensured unlimited growth in the authorized size of the armed forces. However, this process, combined with growing property stratification, led to a change in the political system and the loss of the legal dominants on which Roman legal consciousness was based. This article aims to demonstrate the extent to which demographic and political processes affect society’s legal consciousness and to identify the positive and negative factors of this impact. The author concludes that the uncontrolled population growth of Ancient Rome, combined with growing property stratification, led to a change in the political system and a distortion of public legal consciousness.

Annotation: The article examines the legal regulation of accounting in the Russian Federation for the period 1991–2025. The author analyzes the key issues of aligning the domestic accounting system with International Financial Reporting Standards (IFRS). The study concludes that the current state of accounting legislation presents a unique institutional trap that hinders the development of effective legal regulation for domestic accounting and reporting. In the context of isolation, the Russian accounting system has not only failed to become a full- fledged part of the global system (IFRS), but has also significantly weakened its connection to the real needs of the national economy. As a result of the study, the author concludes that the unification of legal regulation of accounting and tax accounting in Russia according to the Chinese model is not realistic in full due to fundamental differences in goals and institutional environment. Meanwhile, the subject of scientific research should not be a direct transfer of the Chinese model, but the development of a hybrid Russian model of “managed convergence”, using digital technologies to reduce costs while maintaining conceptual independence of accounting for purposes other than fiscal. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The period between the February bourgeois and October socialist revolutions was important, in many respects fateful for our country. It is constantly in the field of view of domestic scholars. One of the central issues here is in the problems of the form of government in this short period of time. Precisely this issue will be the focus of this article. The article describes the main activities that were carried out in February – October 1917. This is primarily the creation of new government bodies, and above all the Provisional Government, which was en- dowed with the functions of legislative and executive state power; activities in preparation for the convocation of the Constituent Assembly, which was given the leading role in determining the form of government in Russia. The characteristics of the actively conducted powerful reform in the field of local public administration and self-government are presented. The analysis made it possible to conclude that the established form of government in Russia in the period February – October 1917 should be characterized as an undeveloped republic, semi-republic, or in the spirit of the terminology of that time as a “pre-republic.” In favor of the republic is evidenced by the course taken to create a popular representation, carry out zemstvo reform, and activities to prepare a new constitution for Russia. At the same time, the form of government in Russia in February – October 1917 is most successfully characterized as to a certain extent temporary, incomplete, transitional. Three main scientific methods were used during the work on this article: dogmatic, historical, comparative.

Annotation: Based on the authors’ approaches to understanding patriotism as a core component of law enforcement offic- ers’ professionalism, and the processes of forming their patriotic qualities that constitute the foundations of a professional-patriotic culture, the article examines current problems in using state symbols of the Russian Federation as means of patriotic education for law enforcement personnel. The study applied a systematic and comprehensive approach to the problem from the standpoint of jurisprudence, psychology, and sociology. The authors argue that patriotic education of law enforcement officers cannot be complete without the use of the fundamental symbols of the state, which embody its main ideas and principles. The article also addresses the organization of educational work with law enforcement personnel with regard to shaping officers’ patriotism. The findings complement and expand the body of knowledge on the organizational and legal aspects of information and advocacy work with law enforcement officers, and on shaping officers’ patriotic feelings in accordance with the norms set out in the strategic planning documents on ensuring the national security of the Russian Federation. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The purpose of the study is to examine the legal flaws that have appeared in the activities of judicial authorities, including those caused by decisions of the Constitutional Court of the Russian Federation. The study is based on the provisions of the Constitution of the Russian Federation, which do not provide for the possibility of using judicial practice (judicial precedent) to justify decisions in specific cases, as well as the decision of the highest judicial body for constitutional control in the Russian Federation, on the one hand determining that the interpre- tation of law may be carried out only by law and on the other hand instructing the legislator to make changes to procedural codes, enabling, together with normative legal acts, to consider acts “containing clarifications of the legislation and possessing normative properties”. As a conclusion, proposals are formulated to correct the identified defects, allowing the court proceedings to return to the constitutional norms, for which the necessary amendments, including to the procedural codes of the Russian Federation, are proposed. In the text of the article, the Russian Federation is abbreviated as RF.