Earth celebrates several new years— according to the communities and cultures. Chinese have their own new year, westerns have their own, and so have the south asian like Nepal. I’m from Nepal, and there January 1 is not the equivalent date when we celebrate our New Year. And, that might be the case for other places too(Not sure about that tho).
So, which new year is the exact day when the Earth completed one revolution around the Sun?
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The “New Year” is arbitrary. A year is completed when the Earth completes one revolution. That one revolution could start and complete at ANY one point.
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