The beginning of each New Year symbolizes the possibility of a new beginning or an improvement over what was. It can be a dream or a hope of what can be. To one who is intimately involved with one's soul in a physical sense, it can be the anticipation that Divine Presence will somehow touch one's life with increased blessings of some kind in the New Year.
To most people, a New Year does indeed present an opportunity for positive expectation, that somehow, in some way, the possibility exists that things will be better. In order for such dreams and wishes to become realities, the mind must adopt an attitude and state of consciousness that is expectant of improvement, both inwardly and outwardly, and willing to take the action necessary to give energy to one's thoughts in the day-to-day world of one's environment.
There are numerous factors that contribute to one finding oneself in a position of starting anew. Metaphysically, each new start symbolizes the karmic release from something that was necessary to one's human life experience, and the need to progress to the next step of one's personal soul evolution. This is very difficult for most people to do, since there is a human need to attempt to hold on to or cling to what has been. Starting anew, for many people, is only a last resort and something that they do not do cheerfully.