Read the following paragraphs and answer the question that follows.

Paragraph 1:

Here are some handy rules of thumb. Anyone who calls themselves a thought leader is to be avoided. A man who does not wear socks cannot be trusted. And a company that holds an employee-appreciation day does not appreciate its employees.

Paragraph 2:

It is not just that the message sent by acknowledging staff for one out of 260-odd working days is a bit of a giveaway (there isn’t a love-your-spouse day ... for the same reason). It is also that the ideas are usually so tragically unappreciative. You have worked hard all year so you get a slice of cold pizza or a rock stamped with the words “You rock”?

Which of the following BEST describes the relationship of the first paragraph with the second paragraph?