For many, New Year's Eve is a time for drinking and partying, which frequently makes New Year's Day a time for dealing with a hang over. For others, New Years is a time for making resolutions, promises to ourselves to be better. I rarely drink, so hang overs are not a problem for me. I also do not make New Year's resolutions, not because I don't think there are ways I can be better, but because I don't wait until the New Year to act on them. That said, a new year is a good time to look at where we are and make plans for the future.