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 main muscles of the neck are the sternocleidomastoid and the splenius. The former muscle functions to rotate the neck, while the latter muscle extends the neck. The shoulders comprise three main muscle groups, which are the deltoid, upper trapezius and rotator cuff.