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.
Platysma. The platysma muscle is a band of tissue found in the chest, neck, and facial region. This muscle covers a portion of a neck muscle known as the sternocleidomastoid. The platysma muscle is expansive in size, with a broad width that spans the collarbone, or clavicle, and the side of the neck. Its point of origination is the upper portions of the pectoral, or chest, and the deltoid, or shoulder.