It's cold, it's January, we have a hangover and crippling work fear... And it looks like things are only getting worse. With the mince pies, festivities and movie days a distant memory, we have thoroughly settled back to the daily grind and we're battling through January one day at a time. And according to a formula, created by psychologist Dr. Cliff Arnall, tomorrow, January 18th, is the most depressing day of the year. Here's the formula: W is weather, D is debt, d is monthly salary, T is the time passed since Christmas, Q is the time since the failure of an attempt to give something up, M is low motivational level and Na is the need to take action. The formula was created back in 2005, and has received some negative press since then, with many claiming it was an airline PR stunt to get people to book flights. Others completely agree that mid-January is the WORST and tomorrow is the day we will feel it most. Either way, if you look on the bright side, things will only get better after tomorrow.