New Years Day is a dumb "holiday." It signifies nothing. It's merely the first day of the year - just a unit of measurement, that's all. It's just a way to keep time.
New Year's Eve is equally as dumb if not dumber. It's simply an excuse for clubs and restaurants to make a big deal of nothing and charge you big bucks for it. The rudest, loudest, most obnoxious people come crawling out of the woodwork on New Year's Eve. These are the people who don't get around very much (and don't go out very much) during the rest of the year. Trust me, you don't want to be around these people.
This is a sadly artificial holiday - a holiday that reeks of beer, tobacco and lost dreams; a holiday plagued by sticky champagne stains, stale leftovers, weary Christmas decorations and nothing to look forward to but cleaning up and getting ready for the two dreariest months of the year.
Happy New Year, everybody!