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For the procedural criminal law, the arrest in flagrancy and detention for the crime are two temporary proceedings that have the main characteristic of limiting the freedom of the individual, through the so-called preventive measures, whose legal discipline is found in Title VI of the Book V of the criminal procedure code.

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These preventive measures are used by those who are in a position to take advantage of the penal code, and only in specific circumstances of need and concern.

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The two situations listed above, the arrest and the detention, are considered preventive measures because generally, even if not necessarily, they are followed by an individual precautionary measure which is that of precautionary custody in prison.

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Such circumstances are found with regard to the constitutional ambit in art. 13 of the Constitution, which after decreeing the inviolable principle of personal liberty (paragraph 1) and the ineligibility of restrictive measures restricting personal freedom except by a provision motivated by the court and only in the circumstances and forms established by law (paragraph 2) , in paragraph 3 decrees that "in particular cases of need and care, prescribed by law, the public security authority can implement and adopt temporary orders, to be forwarded within 2 days to the judge and, if they are not approved by the same, the following 2 days must be considered void and without any legal effect ».

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Arrest in flagrante is usually applied by officers and judicial police (articles 380 and 381 c.p.). Article. 383 c. p. p., in the first paragraph, provides for the possibility and the possibility for individuals - even if not necessarily obliged - to apply the arrest in flagrantee only if there are the circumstances of compulsory arrest provided for in Article 380 c. p. p. and provided they refer to crimes for which the official procedures can be applied.

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The person who carried out the arrest, without any delay, must entrust the arrested person in custody and all the objects that prove the crime to the judicial police bodies that prepare the document in which the deposit is made by releasing a copy of the document (Article 383 paragraph 2). The PM can not prescribe the aforementioned arrest except in the circumstances of crimes committed during the hearing pursuant to art. 476 paragraph 1 c. p. p. , for example, the one in which the girl s father subjected to violence and abuse takes out a gun and kills the alleged defendant accused of violence; and when he acts as a private subject, in the forms and conditions established and expected by the aforementioned art. 383 c. p. p ..

For false accounting, or accounting fraud [1], reference is made to the drafting of untruthful data and news at the social level, and then of false statements regarding what happened and of the relevant indices established for the reporting activity of a company.

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Bearing in mind that a company s reporting activity is useful and necessary as the company s shareholders and third parties can find all those news and data in such a way that they can make choices and make decisions, especially on a commercial level, regarding the same company [2]; it is clear that the reporting activity does not involve only the capital that must be invested, but also the employees and the community [3].

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For these reasons, it is necessary that the drafting and preparation of the reports is obligatory and necessary for all the laws of the world, and its correct application implies the protection and defense of the public good.

The false and incorrect drafting of a report, highlighting an erroneous reproduction of the company situation, is considered fraud and is considered a crime in almost all legal systems. Generally, it does not involve a crime explicitly attributed to that kind of documentation; however, it is considered as a model of false ideology [4] or falsehood in documents with respect to the attribution of "document" that can be combined with accounting [5].

It is often regulated, at least indirectly, by the rules concerning company law.

In criminal law, the crime of threat is regulated by art. 612 of the Criminal Code, which specifies that: Who threatens to illegitimate damage other subjects is punished, on complaint of the injured person, with a fine of up to 51.00 euros.

If the crime of threat is more serious, or is implemented with one of the forms established by art. 339 of the Criminal Code, one is punished with imprisonment up to one year and one proceeds from office. This crime can also be determined by the view of exercising a right. [1]