Carpe diem will someday die. It is medieval Latin, dating to 1287. Related but distinct is the expression "memento mori" (remember that you are mortal) which carries some of the same connotation as . For Horace, mindfulness of our own mortality is key in making us realize the importance of the moment. "Remember that you are mortal, so seize the day." Over time the phrase also came to be associated with penitence, as suggested in many vanitas paintings. Today many listeners will take the two phrases as representing almost opposite approaches, with urging us to savour life and urging us to resist
Per diem properties in the local lodging industry."; this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama. To qualify for a "per diem", work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay is required and actually occurs to justify payment of per diem allowance. The purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is