Odes (Horace) the inventor of the lyre; skilled in craft and cunning; and the conductor of souls to the Underworld. I.11, "Tu ne quaesieris..." – Carpe Diem! – The poet seeks to dissuade Leuconoe from giving heed to the false arts of astrologers and diviners. It is vain to inquire into the future – Let us enjoy the present, for this is all we can command. It closes with the famous line: "carpe diem, quam minimum credula postero" (Seize the day, trusting tomorrow as little as possible). I.12, "Quem virum aut heroa lyra..." – The Praises of Augustus – The poet praises
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