I do think New Year's resolutions can't technically be expected to begin on New Year's Day, don't you? Since, because it's an extension of 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.
~Helen Fielding, Bridget Jones's Diary
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