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 while on business trip. The portion of per diem allowance in excess of RUB 700 for travel in Russia and RUB 2,500 for travel outside Russia is deemed employee’s taxable income. The excess is treated as part of employee’s taxable gross income and must be withheld from his/her earnings! In Germany, "per diem" allowance are calculated in accordance with the provisions of the German Income Tax Act The Act sets out the "per diem" amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and