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 levator scapulae muscle is located at the side and back of the neck. It is one component of the muscular system of the shoulder. Its primary function is to lift the scapula, which is the triangle-shaped bone located at the back of the shoulder that connects the upper arm bone (humerus) with the clavicle (collarbone). If a person experiences a stiff shoulder or neck, the levator scapulae muscle is often involved. When the shoulder is shrugged, this muscle is at work. When a heavy bag is carried, the levator scapulae muscle helps the body bear the burden. This muscle begins at the vertebrae just below the skull, called the cervical vertebrae. It is attached to the transverse processes of the cervical vertebrae.