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 Muscle tightness can also cause neck pain. Gently stretch your neck to ease the tension in the neck muscles. Exercise the weak neck muscles to improve the blood flow in this area and relieve pain.  Sternocleidomastoid (SCM) Exercise - The SCM is the large muscle at each side of the neck that causes much pain.