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.
1 Neck muscles and those between the neck and shoulder will be tense and tender, causing neck pain.  People with acute torticollis will be unwilling to turn their head to one side or may have their head turned slightly away from the side of discomfort.