The image depicts a character wearing
a Santa Claus hat, which is red with white fur trim. This character appears to be the Hulk from Marvel Comics, portrayed in an animated or stylized manner rather than as a real
human figure. There is no indication of any specific movie or
New Year theme; instead, the image seems to focus on the blending of the well-known holiday attire with the iconic look of the Hulk character from comics and media adaptations.