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.
The Lats. Your lats are large muscles in your back that help to control movement at your shoulders. They originate at your lower and middle spine and run up to each of your shoulders, where they then insert at the backs of your upper arm bones.