Accounting Period. The reason that a company's fiscal year often differs from the calendar year and may not close on December 31 is due to the nature of a company's needs.
Why are shoulder and neck muscles so essential for sports? To build strong shoulder and neck muscles, perform exercises that target them once or twice a week. Since the trapezius muscle acts both on your neck and shoulder, some of the exercises below have a crossover effect. Hold dumbbells at sides with palms facing in.
Moving around to the side and back of the neck, the outer muscles originate at the base of the skull or the vertebrae of the neck and insert down at the scapula. These muscles help support and move your head and neck.