Wheel of the Year the last month of the old year and the first month of the new year and is followed by eleven days of extended celebration. In Roman traditions additional festivities take place during the six days leading up to Midwinter. As the first cross-quarter day following Midwinter this day falls on the first of February and traditionally marks the first stirrings of spring. It aligns with the contemporary observance of Groundhog Day. It is time for purification and spring cleaning in anticipation of the year's new life. In Rome, it was historically a shepherd's holiday, while the Celts associated it with
35 day month 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. The company's "books were routinely kept open until revenues exceeded projected goals." Specifics were described as "a scheme to inflate sales and profits by pretending lucrative contracts were signed earlier than, in fact, they had been. To support this violation of law, faxes of contracts were "cleaned up ... by removing time stamps .." The most immediate impact was that it "cost investors hundreds of millions of dollars," although unlike the