the New Year The reasons for the elders’mixed feelings about the New Year， I think， come down to the following two ones. On the one hand， celebrating the New Year means a great expense to them that is often not inculded in the budget. On the other hand， the fleeting time exerts considerable pressure on them. Kids may say excitedly that they begin another year in their life after the NewYear； while， elders may sigh， “Well， I’ve become one year older！” For the kids， the New Year means that they are making progress in the most brilliant part of their life。 On the contrary， for the elders， it’s an indication that they are sliding into their declining years.