Is it the end or the beginning? Perspective does matter. How you perceive this day, any day, determines what you do next. If you think that today is the end rather than the beginning, you lay down and bury your dreams. But if you see that today is not the end but the start of something new, those same dreams you buried, are now given new meaning.
IN THE beginning God (prepared, formed, fashioned, and) created the heavens and the earth.
The end of a year is a Cosmic signal that something new, original, potential-packed is about to breakforth; expressing all its possibility without apology or discrimination. Your perspective matters.
It's a beginning. It's a Happy New Year - that's the right perspective.