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.
Neck Muscles. The neck is the part of the human body that attaches the head to the rest of the body. It is made up of many muscles that are connected from the head to the torso of the body. The purpose of the neck muscles is either to allow for neck movement or to provide structural support for the head. The motion is either rotation, meaning side-to-side; lateral flexion, meaning ear to shoulder; flexion, meaning chin to sternum; and hypertension, meaning looking up. Here is the list of muscles in the neck and head area: 1  Longus colli and capitis â this is found in the anterior neck area and is used for flexion. 2  Infrahyoid and suprahyoid â these muscles are for opening the jaw and for flexing the neck, and are found in the anterior neck area.