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.
In Depth: Shoulder. The shoulder is a complex combination of bones and joints where many muscles act to provide the widest range of motion of any part of the body. Numerous muscles help stabilize the three joints of the shoulder while giving it motion. It connects with the collarbone at the front of the body. 2  Humerus: The largest bone of the arm, the humerus connects to the scapula and clavicle in the shoulder. 3  The head of the bone has a ball-like knob to create a ball-and-socket joint with the scapula.