The end of one period of 365 or 366 days and the start of another is a time for looking back and for looking forward. The looking back has its own therapeutic value, considering the good, positive, and beneficial moments and giving thoughtful meditation on those moments that would be considered negative. The looking forward and the resolution process has fewer benefits, especially when any "goal" setting is limited to the "goal" with no consideration given to the "means" to achieve that goal.
So why does this day of the year get more attention than any other day? Does the increase of a single integer hold such influential power? The biblical perspective would challenge this social practice. Matthew 6:34 records the word of Jesus saying, "do not be anxious for tomorrow, for tomorrow will care for itself. Each day has enough trouble of its own." (NASB) Is it possible that the current focus on the past and on the future is an attempt to forget about today?
I have heard Kingdom living described as living each day fully in the present. The failure of individual believers to live in the present culture where God has placed him or her prevents the Kingdom from influencing their culture. Perhaps the best New Year's Resolution should be focused on living today within the kingdom and allowing tomorrow to care for itself. This is not a denial of goals coupled with means, but it is an affirmation of living fully in the present with the God of yesterday, today, and tomorrow.
For a modern philosopher's take on the new year see:
http://www.arcamax.com/thefunnies/pickles/s-1249770
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