"I do think New Year's resolution can't technically be expected to begin on New Year's Day, don't you? Since, because it's an extension of the 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."
*note: While I don't have to deal with the nicotine and hangover, I always start resolutions on the 2nd. The first is my anniversary, and there's no way I'm not celebrating! Today was our 30th anniversary!