People all over the world celebrate the new year. However, not all countries celebrate in the same way, and in some countries, the new year doesn't begin on the same date every year. It can depend on the seasons, the moon or the sun.
In many countries, the new year begins on January 1st, but people start celebrating on December 31st, New Year's Eve. In New York many people go to celebrate in Times Square. While they're waiting for the New Year, they listen to music, sing traditional songs and have fun. Just before 12 o'clock, everyone counts down from 10: 10, 9, 8 ... As soon as it's 12 o'clock, everyone shouts very loudly, "Happy New Year!" and they say, "Out with the old year and in with the new!" Suddenly there are fireworks and special drinks. Sometimes people sing an old song called Auld Lang Syne.
New Year's Day is often a family day. Some people relax at home. Some families get together for a special meal with grandparents, aunts, uncles and cousins. When the weather is fine, many families go out for a walk.
On New Year's Day, many people make resolutions for the new year. They write down a list of things, such as "I will help out more at home. I will work harder at school." or "I won't spend so much time playing video games." When they have made their list, they read it to their family or friends and promise to follow their resolutions.
So it doesn't matter how they celebrate, for people in countries all over the world, it's a time to say goodbye to the old year, and to welcome the new.