This is the day when we wish each other all the best for the new year ahead.
It is the day when improvement goals are set in our North American culture. New Year's Resolutions are a secular tradition, but an ancient one. The Babylonians made promises to return borrowed objects and pay their debts. There seems to be lots of advice from everyone including Harvard economists on the best goals and how to achieve them. This is followed by all sorts of studies that show that things don't actually turn out.
May your goals and dreams for 2015 all be fulfilled.