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 then the contractor's all inclusive pay rate is: Per diem tax deductions are an effective tool for sheltering the client company from paying the additional costs of per diem out of pocket. Instead of transferring the per diem burden onto the government through a tax deduction, the burden is shifted back to the company, which in turn refuses to pay, which in turn means that the entire burden of per diem and maintaining a temporary second lodging away from home falls entirely on the contractor. Thus, the contractor's pay is reduced to: For example, at a base rate of US$55/hour