New Year's Day, like many holidays, is somewhat of an illusion that we play on ourselves. Time doesn't really start over each year on January 1st, just our calendar, our way of marking time. Yet somehow we feel like we have a clean slate on January 1st, and try to begin anew with things we were unable to achieve the year before. Whatever the case, I think goals are a good thing any time of year. Whether you start them now or in October, setting goals is the first step toward achieving them.