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Christmas, to name a few. Several building companies are then forced to stop the production over entire weeks since most of the local companies associated with that sector, such as suppliers, concrete makers, carpenters, locksmiths, plumbers and electricians, allow their workers to take vacations. Expectation factors: The expectation of a seasonal behaviour, although hard to be specified, may lead to actual seasonal effects concerning the output. Some examples include value-added tax (VAT) settlement dates, corporate tax payment, year-end dates for public enterprises