For more about the intricacies of per diems and taxation, see per diem rates at US Business Law and Taxes. The per diem rates of employers are normally set at different amounts of money for different locations and vary by the level of travel expenses the employee will experience. Employees traveling to Las Vegas, NV, for example, receive approximately one-third the per diem reimbursement that an employee traveling to New York City would receive based on local expenses (in Federal rates).
A collaring ceremony is a special time in the life of a Master/Mistress as well as the slave/sub; a collar is a sign of devotion, obedience and acceptance. There are several different types of collars within the BDSM community, each one with a unique set of requirements, expectations, and rituals.
A clerical collar or clergy collar, also often known colloquially as a dog collar, is an item of Christian clerical clothing. It is a detachable collar that buttons onto a clergy shirt, being fastened by two metal studs, one attached at the front and one at the back to hold the collar to the shirt.