Principles of Historical Calendars

Most historical calendars have been abstractions of the major observable astronomical cycles, especially the sun and moon. Widely different cultures often wind up with similar looking calendars, and at first sight it might seem as if direct influence were involved. While such may have been the case in certain instances, the conclusion is not necessary. If we consider the problem from the point of view of a hypothetical calendar designer, the possible calendars we can design are heavily determined both by the nature of the observed cycles and by the needs of our society. So what possibilities does our calendar designer have?