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.
Muscles of the Shoulder. The muscles of the shoulder bridge the transitions from the torso into the head/neck area and into the upper extremities of the arms and hands. For that reason, and because of the dexterity of the shoulder joint itself, the musculature of the shoulder is complex, ranging from massive prime mover muscles to finer stabilizer and fixator muscles.