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.
Shoulder Stretch. The shoulder stretch loosens the deltoids, the most prominent shoulder muscles, along with the rhomboids and trapezius muscles of your upper back. Stand upright with your feet about hip-width apart. Cross your left arm over your chest so your fingers point away from your right shoulder.