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.
Home > Muscular System > Muscles of the Head and Neck > Splenius Capitis Muscle. The splenius capitis muscle is a broad, strap like muscle located in the back of the neck. It connects the base of the skull to the vertebrae in the neck and upper thorax. When one muscle acts singly, it causes the head to rotate and bend toward one side; together, these muscles bring the head into an upright position.