Just the way it is...

Racist

Youth is when you're allowed to stay up late on New Year's Eve.  Middle age is when you're forced to.  ~Bill Vaughn

Forward

An optimist stays up until midnight to see the new year in.  A pessimist stays up to make sure the old year leaves.  ~Bill Vaughan

Ironic

A New Year's resolution is something that goes in one year and out the other.  ~Author Unknown

Silly

The proper behavior all through the holiday season is to be drunk.  This drunkenness culminates on New Year's Eve, when you get so drunk you kiss the person you're married to.  ~P.J. O'Rourke

Satire

People are so worried about what they eat between Christmas and the New Year, but they really should be worried about what they eat between the New Year and Christmas.  ~Author Unknown

Logical

I do think New Year's resolutions can't technically be expected to begin on New Year's Day, don't you?  Since, because it's an extension of New Year's Eve, smokers are already on a smoking roll and cannot be expected to stop abruptly on the stroke of midnight with so much nicotine in the system.  Also dieting on New Year's Day isn't a good idea as you can't eat rationally but really need to be free to consume whatever is necessary, moment by moment, in order to ease your hangover.  I think it would be much more sensible if resolutions began generally on January the second.  ~Helen Fielding, Bridget Jones's Diary

Fair

We spend January 1 walking through our lives, room by room, drawing up a list of work to be done, cracks to be patched.  Maybe this year, to balance the list, we ought to walk through the rooms of our lives... not looking for flaws, but for potential.  ~Ellen Goodman

We will open the book.  Its pages are blank.  We are going to put words on them ourselves.  The book is called Opportunity and its first chapter is New Year's Day.  ~Edith Lovejoy Pierce