Chinese New Year day or even one moon cycle due to using a meridian based on a different capital city in a different time zone or different placements of intercalary months. Chinese calendar defines the lunar month with winter solstice as the 11th month, which means that Chinese New Year usually falls on the second new moon after the winter solstice (rarely the third if an intercalary month intervenes). In more than 96% of the years, the Chinese New Year's Day is the closest new moon to lichun () on 4 or 5 February, and the first new moon after Dahan (). In
35 day month matters of Worldcom and Enron, to which it was compared, "Computer Associates - since renamed CA Inc - did not go bankrupt." An overview by a major MBA-giving university wrote that Corporate directors, upon seeing signs of ""35-day month" ... "'the three-day window" ... (and) "flash period"" "should be especially vigilant." Reporting at the time added "other former executives have been indicted or fired;" "several... have pleaded guilty to criminal charges." 35 day month The "35 day month" was the basis of "$2.2 billion in accounting fraud" regarding "events regarding an accounting scandal that started in 2002" at Computer Associates.