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Per Diem
''Per diem'' (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business. A ''per diem'' payment can cover part or all of the expenses incurred. For example, it may include an accommodation allowance or it may only cover meals (with actual accommodation costs reimbursed separately or be prepaid). Travel, particularly by motor vehicles, is often reimbursed at a rate determined only by distance travelled, e.g., the US business mileage reimbursement rate. Fixed ''per diem'' (and ''per mile'') rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure. In some countries, the income tax code specifies a ...
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Latin
Latin (, or , ) is a classical language belonging to the Italic branch of the Indo-European languages. Latin was originally a dialect spoken in the lower Tiber area (then known as Latium) around present-day Rome, but through the power of the Roman Republic it became the dominant language in the Italian region and subsequently throughout the Roman Empire. Even after the fall of Western Rome, Latin remained the common language of international communication, science, scholarship and academia in Europe until well into the 18th century, when other regional vernaculars (including its own descendants, the Romance languages) supplanted it in common academic and political usage, and it eventually became a dead language in the modern linguistic definition. Latin is a highly inflected language, with three distinct genders (masculine, feminine, and neuter), six or seven noun cases (nominative, accusative, genitive, dative, ablative, and vocative), five declensions, four verb conjuga ...
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National Hockey League
The National Hockey League (NHL; french: Ligue nationale de hockey—LNH, ) is a professional ice hockey league in North America comprising 32 teams—25 in the United States and 7 in Canada. It is considered to be the top ranked professional ice hockey league in the world, and is one of the four major professional sports leagues in the United States and Canada. The Stanley Cup, the oldest professional sports trophy in North America, is awarded annually to the league playoff champion at the end of each season. The NHL is the fifth-wealthiest professional sport league in the world by revenue, after the National Football League (NFL), Major League Baseball (MLB), the National Basketball Association (NBA), and the English Premier League (EPL). The National Hockey League was organized at the Windsor Hotel in Montreal on November 26, 1917, after the suspension of operations of its predecessor organization, the National Hockey Association (NHA), which had been founded in 1909 i ...
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United Kingdom Parliamentary Expenses Scandal
The United Kingdom parliamentary expenses scandal was a major political scandal that emerged in 2009, concerning expenses claims made by members of the British Parliament in both the House of Commons and the House of Lords over the previous years. The disclosure of widespread misuse of allowances and expenses permitted to Members of Parliament (MPs) aroused widespread anger among the UK public and resulted in a large number of resignations, sackings, de-selections and retirement announcements together with public apologies and the repayment of expenses. Several members or former members of both the House of Commons, and members of the House of Lords, were prosecuted and sentenced to terms of imprisonment. A February 2008 Freedom of Information Act request for the release of details of MPs' expenses claims was allowed by an Information Tribunal but challenged by the House of Commons Authorities on the grounds that it was "unlawfully intrusive". In May 2008 the High Court (Englan ...
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Gratuity
A gratuity (often called a tip) is a sum of money customarily given by a customer to certain service sector workers such as hospitality for the service they have performed, in addition to the basic price of the service. Tips and their amount are a matter of social custom and etiquette, and the custom varies between countries and between settings. In some countries, it is customary to tip servers in bars and restaurants, taxi drivers, hair stylists and so on. However, in some places tipping is not expected and may be discouraged or considered insulting. The customary amount of a tip can be a specific range or a certain percentage of the bill based on the perceived quality of the service given. It is illegal to offer tips to some groups of workers, such as U.S. government workers and more widely police officers; the tips may be regarded as bribery. A fixed percentage service charge is sometimes added to bills in restaurants and similar establishments. Tipping may not be expecte ...
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Lodging
Lodging refers to the use of a short-term dwelling, usually by renting the living space or sometimes through some other arrangement. People who travel and stay away from home for more than a day need lodging for sleep, rest, food, safety, shelter from cold temperatures or rain, storage of luggage and access to common household functions. Lodging is a form of the sharing economy. Lodging is done in a hotel, motel, hostel, inn or hostal, a private home (commercial, i.e. a bed and breakfast, a guest house, a vacation rental, or non-commercially, as in certain homestays or in the home of friends), in a tent, caravan/campervan (often on a campsite). Lodgings may be self-catering, whereby no food is provided, but cooking facilities are available. Lodging is offered by an owner of real property or a leasehold estate, including the hotel industry, hospitality industry, real estate investment trusts, and owner-occupancy houses. Lodging can be facilitated by an intermediary such as a ...
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United Nations Development Programme
The United Nations Development Programme (UNDP)french: Programme des Nations unies pour le développement, PNUD is a United Nations agency tasked with helping countries eliminate poverty and achieve sustainable economic growth and human development. Headquartered in New York City, it is the largest UN development aid agency, with offices in 170 countries. The UNDP emphasizes developing local capacity towards long-term self-sufficiency and prosperity. It administers projects to attract investment, technical training, and technological development, and provides experts to help build legal and political institutions and expand the private sector. The UNDP operates in 177 countries and is funded entirely by voluntary contributions from UN member states. Also, UNDP is governed by a 36-member executive board overseen by an administrator, who is third-highest ranking UN official after the Secretary-General and Deputy Secretary-General. Founding The UNDP was founded on 22 Nove ...
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Major League Baseball
Major League Baseball (MLB) is a professional baseball organization and the oldest major professional sports league in the world. MLB is composed of 30 total teams, divided equally between the National League (NL) and the American League (AL), with 29 in the United States and 1 in Canada. The NL and AL were formed in 1876 and 1901, respectively. Beginning in 1903, the two leagues signed the National Agreement and cooperated but remained legally separate entities until 2000, when they merged into a single organization led by the Commissioner of Baseball. MLB is headquartered in Midtown Manhattan. It is also included as one of the major professional sports leagues in the United States and Canada. Baseball's first all-professional team, the Cincinnati Red Stockings, was founded in 1869. Before that, some teams had secretly paid certain players. The first few decades of professional baseball were characterized by rivalries between leagues and by players who often jumped from one te ...
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Consumer Price Index
A consumer price index (CPI) is a price index, the price of a weighted average market basket of consumer goods and services purchased by households. Changes in measured CPI track changes in prices over time. Overview A CPI is a statistical estimate constructed using the prices of a sample of representative items whose prices are collected periodically. Sub-indices and sub-sub-indices can be computed for different categories and sub-categories of goods and services, being combined to produce the overall index with weights reflecting their shares in the total of the consumer expenditures covered by the index. It is one of several price indices calculated by most national statistical agencies. The annual percentage change in a CPI is used as a measure of inflation. A CPI can be used to index (i.e. adjust for the effect of inflation) the real value of wages, salaries, and pensions; to regulate prices; and to deflate monetary magnitudes to show changes in real values. In most c ...
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National Basketball Association
The National Basketball Association (NBA) is a professional basketball league in North America. The league is composed of 30 teams (29 in the United States and 1 in Canada) and is one of the major professional sports leagues in the United States and Canada. It is the premier men's professional basketball league in the world. The league was founded in New York City on June 6, 1946, as the Basketball Association of America (BAA). It changed its name to the National Basketball Association on August 3, 1949, after merging with the competing National Basketball League (NBL). In 1976, the NBA and the American Basketball Association (ABA) merged, adding four franchises to the NBA. The NBA's regular season runs from October to April, with each team playing 82 games. The league's playoff tournament extends into June. , NBA players are the world's best paid athletes by average annual salary per player. The NBA is an active member of USA Basketball (USAB), which is recognized by t ...
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Business Mileage Reimbursement Rate
The business mileage reimbursement rate is an optional standard mileage rate used in the United States for purposes of computing the allowable business deduction, for Federal income tax purposes under the Internal Revenue Code, at , for the business use of a vehicle. Under the law, the taxpayer for each year is generally entitled to deduct either the actual expense amount, or an amount computed using the standard mileage rate, whichever is greater. The business mileage reimbursement rate is used by some employers for computing employee reimbursement amounts when an employee operates a motor vehicle not owned by the employer for the employer's business purposes. The General Services Administration (GSA) sets the rate for federal jobs. In general, the GSA rate matches the annual rate set by the IRS, although by law the government employee reimbursement rate cannot exceed the mileage rate set by the IRS for business deductions.''Travel and Subsistence Expenses; Mileage Allowances'', 5 ...
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USDOT
The United States Department of Transportation (USDOT or DOT) is one of the executive departments of the U.S. federal government. It is headed by the secretary of transportation, who reports directly to the President of the United States and is a member of the president's Cabinet. The department's mission is "to develop and coordinate policies that will provide an efficient and economical national transportation system, with due regard for need, the environment, and the national defense." History Prior to the creation of the Department of Transportation, its functions were administered by the under secretary of commerce for transportation. In 1965, Najeeb Halaby, administrator of the Federal Aviation Agency (predecessor to the Federal Aviation Administration, FAA), suggested to President Lyndon B. Johnson that transportation be elevated to a cabinet-level post, and that the FAA be folded into the DOT. It was established by Congress in the Department of Transportation Ac ...
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Gadsden, Alabama
Gadsden is a city in and the county seat of Etowah County in the U.S. state of Alabama. It is located on the Coosa River about northeast of Birmingham and southwest of Chattanooga, Tennessee. It is the primary city of the Gadsden Metropolitan Statistical Area, which has a population of 103,931. As of the 2020 census, the population of the city was 33,945. In the 19th century, Gadsden was Alabama's second-most important center of commerce and industry, trailing only the seaport of Mobile. The two cities were important shipping centers: Gadsden for riverboats and Mobile for international trade. From the late 19th century through the 1980s, Gadsden was a center of heavy industry, including the Goodyear Tire and Rubber Company and Republic Steel. In 1991, following more than a decade of sharp decline in industry, Gadsden was awarded the honor of All-America City by the National Civic League. History The first substantial European-American settlement in the area that developed a ...
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