Detailed understanding of calculating the last day of Year and first day of New Year:

Enoch Chapter 72 vs 31 (12th month and 31st day): 31 And on that day the sun rises from that portal, and sets in the west, and returns to the east, and rises in the third portal for one-and-thirty mornings, and sets in the west of the heaven. 32 On that day the night decreases and amounts to nine parts, and the day to nine parts, and the night 33 is equal to the day and the year is exactly as to its days three hundred and sixty-four. How do you find the last day of the Year? Locate the Longitude and Latitude for Mount Sinai which is: N 28, E 33 (2 hours East of Greenwich) Link: http://www.geonames.org/351820/jabal-musa.html

Input calculations for Mount Sinai (longitude/latitude) via The US Naval Observatory (USNO) website: Link for Navy http://aa.usno.navy.mil/data/docs/RS_OneYear.php

Click Compute Table which gives you the chart below. Then search for the day and time of Month that show Equal part night (12 hours) and Equal part day (12 hours): Link: http://aa.usno.navy.mil/cgi-bin/aa_rstablew.pl

The above chart shows us that the Last Day of the Year March 15 sunset at 5:57pm and March 16 sunrises at: 5:57am = 12 full hours / March 16 at 5:57am to sunset at 5:57pm = 12 full hours. And the night is equal to the day and the year is exactly as to its days three hundred and sixty-four. Therefore, Saturday March 16 sundown at 5:57pm we begin the first day of the Year. Additional Info: Link to Understanding of Time: http://aa.usno.navy.mil/faq/docs/UT.php The times of various events, particularly astronomical and weather phenomena, are often given in "Universal Time" (abbreviated UT) which is sometimes referred to, now colloquially, as " Greenwich Mean Time" (abbreviatedGMT). The two terms are often used loosely to refer to time kept on the Greenwich meridian (longitude zero), five hours ahead of Eastern Standard Time. T imes given in UT are almost always given in terms of a 24-hour clock. Thus, 14:42 (often written simply 1442) is 2:42 p.m., and 21:17 (2117) is 9:17 p.m. Sometimes a Z is appended to a time to indicate UT, as in 0935Z.

When a precision of one second or better is needed, however, it is necessary to be more specific about the exact meaning of UT. For that purpose different designations of Universal Time have been adopted. In astronomical and navigational usage, UT often refers to a specific time called UT1, which is a measure of the rotation angle of the Earth as observed astronomically. It is affected by small variations in the rotation of the Earth, and can differ slightly from the civil time on the Greenwich meridian. UT1 is a modern form of mean solar time on the Greenwich meridian. Times which may be labeled "Universal Time" or "UT" in data provided by the Astronomical Applications Department of the U.S. Naval Observatory (for example, in the annual almanacs) conform to this definition. However, in the most common civil usage, UT refers to a time scale called "Coordinated Universal Time" (abbreviated UTC), which is the basis for the worldwide system of civil time. This time scale is kept by time laboratories around the world, including the U.S. Naval Observatory, and is determined using highly precise atomic clocks. The International Bureau of Weights and Measures makes use of data from the timing laboratories to provide the international standard UTC which is accurate to approximately a nanosecond (billionth of a second) per day. The length of a UTC second is defined in terms of an atomic transition of the element cesium under specific conditions, and is not directly related to any astronomical phenomena. Here is the article from the National Geographic: http://news.nationalgeographic.com/news/2012/03/120320-spring-equinox-first-day-2012vernal-science/ In the Northern Hemisphere winter officially ended at 1:14 a.m. ET on Tuesday, March 20, 2012the vernal equinox, or spring equinoxmaking today the first day of spring. (See spring equinox pictures.) But don't be fooled by the old rumor that on the spring equinox the length of day is exactly equal to the length of night. The true days of day-night equality always fall before the vernal equinox and after the autumnal, or fall, equinox, according to Geoff Chester, a public affairs specialist with the U.S. Naval Observatory in Washington, D.C. "Exactly when it happens depends on where you are located on the surface of the Earth," he said. By the time the center of the sun passes over the Equatorthe official definition of equinoxthe day will be slightly longer than the night everywhere on Earth. The difference is a matter of geometry, atmosphere, and language. (Video: How an Equinox Works.) Geometry, Atmosphere, Language of the Spring Equinox If the sun were just a tiny point of light and Earth had no atmosphere, then day and night would each be exactly 12 hours long on a spring equinox day. But to begin with, as seen from Earth, the sun is nearly as large as a little fingertip held at arm's length, or half a degree wide. Sunrise is defined as the moment the top edge of the sun appears to peek over the horizon. Sunset is when the very last bit of the sun appears to dip below the horizon. The vernal equinox, however, occurs when the center of the sun crosses the Equator.

Plus, Earth's atmosphere bends the sunlight when it's close to the horizon, so the golden orb appears a little higher in the sky than it really is. As a result, the sun appears to be above the horizon a few minutes earlier than it really is. Therefore, on the first day of spring, the daylight hours are actually longer than the length of time between when the sun crosses the horizon at dawn and when the sun crosses the horizon at sunset. "Those factors all combine to make the day of the equinox not the day when we have 12 hours of light and darkness," Chester said. (See equinox pictures: rituals of fire and light in autumn.) Vernal Equinox Special Nonetheless The length of day and night may not be equal on the vernal equinox, but that doesn't make the first day of spring any less special. The fall and spring equinoxes, for starters, are the only two times during the year when the sun rises due east and sets due west, according to Alan MacRobert, senior editor with Sky & Telescope magazine. The equinoxes are also the only days of the year when a person standing on the Equator can see the sun passing directly overhead. On the Northern Hemisphere's vernal equinox day, a person at the North Pole would see the sun skimming across the horizon, beginning six months of uninterrupted daylight. A person at the South Pole would also see the sun skim the horizon, but it would signal the start of six months of darkness. Pope Shuffles Vernal Equinox Another spring equinox oddity: A rule of the calendar keeps it so the first day of spring is amlost always March 20 or 21but sometimes on the 19thMacRobert said. In 1582 Pope Gregory XIII established the Gregorian calendar, which most of the world now observes, to account for an equinox inconvenience. If he hadn't established the new calendar, every 128 years the spring equinox would have come a full calendar day earliereventually putting Easter in chilly midwinter. "It begins with the fact that there is not an exact number of days in a year," MacRobert said. Before the pope's intervention, the Romans and much of the European world marked time on the Julian calendar. Instituted by Julius Caesar, the old calendar counted exactly 365.25 days per year, averaged over a four-year cycle. Every four years a leap day helped keep things on track. It turns out, however, that there are 365.24219 days in an astronomical "tropical" yeardefined as the time it takes the sun, as seen from Earth, to make one complete circuit of the sky. Using the Julian calendar, the fall and spring equinoxes and the seasons were arriving 11 minutes earlier each year. By 1500 the vernal equinox had fallen back to March 11. To fix the problem, the pope decreed that most century years (such as 1700, 1800, and 1900) would not be leap years. But century years divisible by 400, like 2000, would be leap years. Under the Gregorian calendar, the year is 365.2425 days long. "That gets close enough to the true fraction that the seasons don't drift," MacRobert said.

With an average duration of 365.2425 days, Gregorian years are now only 27 seconds longer than the length of the tropical yearan error which will allow the gain of one day over a period of about 3,200 years. Nowadays, according to the U.S. Naval Observatory's Chester, equinoxes migrate through a period that occurs about six hours later from calendar year to calendar year, due to the leap year cycle. The system resets every leap year, slipping a little bit backward until a non-leap century year leap nudges the equinoxes forward in time once again.