<P> where W = weather, D = debt, d = monthly salary, T = time since Christmas, Q = time since failing our new year's resolutions, M = low motivational levels, and N = the feeling of a need to take action . Again, no units were defined; the lack of any explanation for what is meant by "weather" and "low motivational levels" means the dimensional homogeneity of the resulting "formula" cannot be asssessed or verified, rendering it even more meaningless than its predecessor . </P> <P> Ben Goldacre has observed that the equations "fail even to make mathematical sense on their own terms", pointing out that under Arnall's original equation, packing for ten hours and preparing for 40 will always guarantee a good holiday, and that "you can have an infinitely good weekend by staying at home and cutting your travel time to zero". Dean Burnett, a neuroscientist who has worked in the psychology department of Cardiff University, has described the work as "farcical", with "nonsensical measurements". </P> <P> Arnall also says, in a press release commissioned by Wall's, that he has calculated the happiest day of the year--in 2005, 24 June, in 2006, 23 June, in 2007, 20 June in 2009, 19 June, and in 2010, 18 June . So far, this date has fallen close to Midsummer in the Northern Hemisphere (June 21 to 24). </P>

When is the last time new years day was on a monday