"Daddy, what is New Year's?"

I tried my best to give an answer. It's when the earth makes a full rotation around the sun -- people call that a year. And there are lots of things that happen only once a year -- Christmas, Easter, your birthday.

Tonight at midnight, the old year ends and a new one starts. People stay up late and party. The years get numbers -- the old one is 2005, and the new one is going to be 2006.

A good enough answer as a first approximation. Left out for now were the parts about taking stock, remembering the good and the bad, setting out hopes and plans and goals for the future. Besides, I'm not sure it's the best time of the year for any of that. You had better do those things more than once a year, anyway.

Whatever this time is for you, dear reader, I wish you a happy night and day, and lots of healthy, safe and prosperous times as we roll around the sun yet another time.