Beginnings are happy things.
So many things to look forward to. So much to do. So many chances to get it right: 365 of them.
Endings are always hard, usually because you must be confronted with all your failings.
Loophole: if every end is engulfed by a new beginning, life is a little more bearable and the rate of failure goes down quite a bit.
This is why circles are like Mary Poppins: perfect in almost every way.
Happy New Year!