At
N° 1: All those that make silly new year resolutions.
N° 2: All those that break them, once made.
N° 3: All those that don't realize that you can make a (good) resolution at any time of the year.
N° 4: All those that wish you "happy new year" when you know it's going to be as bad as the last one.
N° 5: All those daft enough to have read this far
.