I like to think of philosophical questions that can have no definite answers e.g. what is the meaning of life? Similarly, what does a year represent? Is it just a unit of time or something more?
In my opinion, a year represents countless opportunities for us to take advantage of. A new year is the chance to forget the past and have a blank slate. The beauty of it is that we have 365 days to achieve what we want from this year. And then we’ll be granted another blank slate. It’s a perfect cycle.