This, the second in a series fact sheets on the tax gap, explains the rules regarding one factor used to determine business gross profit: Cost of goods sold (COGS). Generally, businesses that make or buy goods to sell may deduct the cost of goods sold from their gross receipts in computing business income.
The frog kick is used to propel your body through the water when swimming the breaststroke. Your glutes and quadriceps are primary used during this kick. One swimming exercise that focuses on these muscles is the noodle frog kick. This exercise is performed in the shallow end of the pool from one side to the opposite side. Place the noodle under your armpits and across your chest.
In many cases, swimming can be a very helpful exercise for back pain sufferers. Athletes commonly become injured, and swimming is a great way to keep active since it usually does not put excess strain on a swimmer's back. However, that's not to say that swimming can't cause back pain or injuries as well. Sometimes lower back pain can be caused from swimming when the muscles in the lower back become hyper extended, or over stretched, during the breaststroke or other forward stokes. In addition to hyper extension of the lower back, the cervical spine, or upper spine and neck, can also become injured while swimming.