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 lat muscle, or latissimus dorsii is a large, roughly triangular skeletal muscle which stretches from near the spinal column across the back and up under the armpit to join the humerus, the upper arm bone. Each person has two latissimus dorsii muscles, one on each side of the body. The lat is one of a group of muscles responsible for several movements of the arm and shoulder joint. Muscles of the back are among some of the largest in the human body, and the lat muscle is the largest of these.