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.
I hope that you find these links to Collaring ceremonies useful, and I hope that you find your own way to make yours meaningful. Ceremony of the Roses. Gorean Ceremony. Sample Collaring Ceremony. Let me know what you think of this, well you know where, in the comments.