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 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.