Why does the new year occur in some countries before others? Does this have to do with lines of longitude and latitude? The international dateline?
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Time zones are set up around the world so that everyone has a reasonably equal daylight time if at the same latitude (north/south). Without that, everyone would just work off universal time. My daylight hours would be 4pm to midnight if we worked off universal time. 8am is understood to be the morning no matter who you talk to from where. If we all went by universal time that would not be the case.
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