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.
Chest and Shoulders. The primary muscles responsible for movement of the chest and shoulders are the pectorals, the deltoids, the rotator cuff and the trapezius. The pectorals, which cover the chest, include the pectoralis major and minor muscles.he deltoid is the major shoulder muscle responsible for moving the shoulder joint. The rotator cuff is a muscle group that includes the teres minor, infraspinatus, supraspinatus and subscapularis muscles, which together provide stability and allow the shoulder to rotate.