Carpe diem its allure. This is not the original sense of the phrase as used by Horace. In modern English, the expression "YOLO", meaning "you only live once", expresses a similar sentiment. In the 1989 American film "Dead Poets Society", the English teacher John Keating, played by Robin Williams, famously says: "Carpe diem. Seize the day, boys. Make your lives extraordinary." Later, this line was voted as the 95th greatest movie quote by the American Film Institute. The television series "Community" later satirized the film with the recurring character of Professor Whitman, a comedically eccentric version of Williams' character who uses "Carpe
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