Is today really the most depressing day of the year, or is it just an old chestnut perpetuated by the media to fill a slow news day?

According to a press release by  the formula is to measure the blues is:

\frac{[W + D-d] T^Q}{M N_a}

where weather=W, debt=d, time since Christmas=T, time since failing our new year’s resolutions=Q, low motivational levels=M and the feeling of a need to take action=Na. 'D' is not defined -- perhaps it stands daylight?

What do you think? Is there something to it, or is it just a bunch of nonsense thought up by the travel industry to encourage people to book holidays to suny places?

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