I see it both ways. Starting new, on something I wanted to do but needed a jumping off point like starting a new work out schedule. The mind set that this is a new year and a time to do what you always wanted to do but never had a chance, now saying that this is how I used to think.
Now if I see value in something I do not wait or try not to put it off. I give myself a time limit, boundaries and desired outcomes. To me new years is a good time to reflect on how I have done this past year and what I can do better for the coming year. I like to offer resolutions to people I care about who may find value in my opinion. I would suggest one for my wife and she would do the same for me, so we can take constructive information and use it for the better. Nothing to grand just a small thing to work on going forward.