Yes, I agree that our attitude determines whether we perceive a situation as positive or negative.
In 'Dust of Snow', the poet Robert Frost is in a sad, regretful mood. A crow shakes dust of snow from a hemlock tree onto him — both the crow and hemlock are traditionally associated with gloom and bad omen. Yet, the poet does not view this negatively. Instead, this small, simple incident changes his mood completely. It saves "some part of a day" he had "rued." His positive attitude transforms an apparently unpleasant moment into one of joy and hope.
Thus, the poem beautifully illustrates that the same situation can be uplifting or depressing depending entirely on how we choose to see it.
Source: Dust of Snow, Chapter 1
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