These cycles tend to be most evident in agricultural and livestock futures markets, but their presence can be detected in financial markets too, albeit in a slightly different form. Where financial markets are concerned, think in terms of company reporting seasons and related influences. These cycles tend to be around one year in length and play a pivotal role in Gann Analysis, given its emphasis on anniversary dates for previous market peaks and troughs. Aslo the financial and taxation systems in different countries line up with the seasons, based on the agricultural season, this ties in with the money flow through the financial system to the markets and changes in major trends.