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Feeling a little down? You’re not alone. According to MSNBC.com, a British psychologist has determined this is the most depressing time of the year. He has derived a calculation that determined January 24th is the worst of the worst.

The model is: [W + (D-d)] x TQ/M x NA

The equation is broken down into seven variables: (W) weather, (D) debt, (d) monthly salary, (T) time since Christmas, (Q) time since failed quit attempt, (M) low motivational levels and (NA) the need to take action.

In my mind, the January Effect is a combination of broken resolutions and a post-holiday letdown.

Ok, so we understand the depressing effect of January 24th. Let’s explore the factors:

Post Holiday – For many of us, holidays are a tough time. Parties, dinners, holiday treats – and the result? Expanding waistlines. We also got to spend quality time with your family. Nice to see mom can still push all our buttons. And, now the Visa bills are showing up. Great!

Resolutions – if you’re like most folks, your resolutions have already been broken. Ugh! Personally, I had planned to get so much done during a traditionally quiet period between Christmas and New Year’s. Guess what? It didn’t happen. I had such high hopes, but it isn't going as planned.

Ok, so we’ve identified why this time of the year is tough – now, what? First of all, realize you are not alone. It’s a tough time of the year!! Secondly, the magic about a new year is you have a fresh slate. You can’t change what happened in 2007, at least not without a little revisionist history. So look forward.

What do you want to accomplish in 2008? Are these goals realistic? What are the plans to achieve them? What changes need to implemented? Struggling? Maybe consider a personal coach or support group. Get outside your routine. Talk to others, and listen to what they have to say. Talk to your friends and ask them what they like about you. You’ll be surprised. You can build on your strengths and work on the challenges.