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The tutorial addresses maintaining New Year's resolutions by creating a tracking tool using spreadsheet software. The speaker shares their method for tracking goals and the percentage of progress made. The first step involves setting start and end dates for the goals, using functions to compute remaining days. The participant is prompted to input their resolutions, such as pursuing a master's degree or personal objectives. The tutorial then guides on how to format the spreadsheet by inserting and organizing the goals, providing tips for managing the data effectively. The focus is on creating a simple system to help users stay committed to their resolutions.