CAPITULO V: DEVENGO DESDE LA PERSPECTIVA TRIBUTARIA
5.3. Análisis de los criterios de reconocimiento de ingresos
your relationships also blend into one another? Or are, say, your personal relationships totally
separate from your social relationships?
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DEVI.1464.217.eps unFig. 5.8 DEVI.1464.218.eps unFig. 5.9strangers are this close (say, on a crowded bus), their eyes seldom meet but remain fixed on some remote object.
Personal Distance You carry a protective bubble defining your personal distance, which
allows you to stay protected and untouched by others. Personal distance ranges from 18 inches to about 4 feet. In the close phase, people can still hold or grasp each other, but only by extend- ing their arms. You can then take into your protective bubble certain individuals—for example, loved ones. In the far phase, you can touch another person only if you both extend your arms. This far phase is the extent to which you can physically get your hands on things; hence, it defines, in one sense, the limits of your physical control over others. At times, you may detect breath odor, but generally at this distance etiquette demands that you direct your breath to some neutral area.
Social Distance At the social distance, ranging from 4 to 12 feet, you lose the visual detail
you had at the personal distance. The close phase is the distance at which you conduct imper- sonal business or interact at a social gathering. The far phase is the distance at which you stand when someone says, “Stand away so I can look at you.” At this distance, business trans- actions have a more formal tone than they do when conducted in the close phase. In the offices of high officials, the desks are often positioned so that clients are kept at least this distance away. Unlike the intimate distance, where eye contact is awkward, the far phase of the social distance makes eye contact essential—otherwise, communication is lost. The voice is generally louder than normal at this level. This distance enables you to avoid constant inter- action with those with whom you work without seeming rude.
Public Distance Public distance ranges from 12 to more than 25 feet. In the close phase, a
person seems protected by space. At this distance, you’re able to take defensive action should you feel threatened. On a public bus or train, for example, you might keep at least this distance from a drunk. Although you lose the fine details of the face and eyes, you’re still close enough to see what is happening.
At the far phase, you see others not as separate individuals but as part of the whole setting. People automatically establish a space of approximately 30 feet around important public fig- ures, and they seem to do this whether or not there are guards preventing their coming closer. The far phase is the distance by which actors on stage are separated from their audience; consequently, their actions and voices have to be somewhat exaggerated.
The specific distance that you’ll maintain between yourself and any given person depends on a wide variety of factors (Burgoon & Bacue, 2003; Burgoon, Guerrero, & Floyd, 2010). Among the most significant are: Gender (women sit and stand closer to each other than do men in same-sex dyads, and people approach women more closely than they approach men); age (people maintain closer distances with similarly aged others than they do with those much older or much younger); personality (introverts and highly anxious people maintain greater distances than do extroverts); and familiarity (you’ll maintain shorter distances with people you’re familiar with than with strangers, and with people you like than with those you don’t like).
Territoriality
Another type of communication having to do with space is territoriality, the possessive reaction to an area or to particular objects. You interact basically in three types of territories (Altman, 1975):n Primary territories, or home territories, are areas that you might call your own; these
areas are your exclusive preserve and might include your room, your desk, or your office.
n Secondary territories are areas that don’t belong to you but that you have occupied; thus,
you’re associated with them. Secondary territories might include the table in the cafeteria that you regularly eat at, your classroom seat, or your neighborhood turf.
n Public territories are areas that are open to all people; they may be owned by some person
or organization, but they are used by everyone. Examples include a movie house, a restau- rant, or a shopping mall.
When you operate in your own primary territory, you have an interpersonal advantage, of- ten called the home field advantage. In their own home or office, people take on a kind of leadership role: They initiate conversations, fill in silences, assume relaxed and comfortable postures, and in conversations maintain their positions with greater conviction. Because the territorial owner is dominant, you stand a better chance of getting your raise, having your point accepted, or getting a contract resolved in your favor if you’re in your own territory (your office, your home) rather than in someone else’s (your supervisor’s office, for example) (Marsh, 1988). Like animals, humans mark both their primary and secondary territories to signal owner- ship. Some people—perhaps because they can’t own territories—use markers to indicate pseudo-ownership or appropriation of someone else’s space, or of a public territory, for their own use (Childress, 2004). Graffiti and the markings of gang boundaries come quickly to mind as examples. If you think about your own use of markers, you’ll probably identify three differ- ent types of markers: central, boundary, and ear markers (Goffman, 1971).
n Central markers are items you place in a territory to reserve it for you—for example, a
coffee cup on the table, books on your desk, or a sweater over a library chair.
n Boundary markers set boundaries that divide your territory from that of others. In the
supermarket checkout line, the bar that is placed between your groceries and those of the person behind you is a boundary marker, as are fences, the armrests separating chairs in a movie theater, and the contours of the molded plastic seats on a bus.
n Ear markers—a term taken from the practice of branding animals on their ears—are iden-
tifying marks that indicate your possession of a territory or object. Trademarks, name- plates, and monograms are all examples of ear markers.
Markers are important in giving you a feeling of belonging. For example, students in college dormitories who marked their rooms by displaying personal items stayed in school longer than did those who didn’t personalize their spaces (Marsh, 1988).
Again, like animals, humans use territory to signal their status. For example, the size and location of your territory (your home or office, say) indicates something about your status. Status is also signaled by the unwritten law granting the right of invasion, or territorial
encroachment. Higher-status individuals have a “right” to invade the territory of lower-status
persons, but the reverse is not true. The boss of a large company, for example, can barge into the office of a junior executive, but the reverse would be unthinkable. Similarly, a teacher may invade a student’s personal space by looking over her or his shoulder as the student writes, but the student cannot do the same to the teacher.
At times, you may want to resist the encroachment on your territory. If so, you can react in several ways (Lyman & Scott, 1967; Richmond, McCroskey, & Hickson, 2012):
n In withdrawal you simply leave the scene, whether the country, home, office, or social
media site.
n In turf defense you defend the territory against the encroachment. This may mean doing
something as simple as saying, “This is my seat,” or you may start a fight as nations do.
n Insulation involves erecting barriers between yourself and those who would encroach on
your territory. Putting up a fence around your property or surrounding your desk with furniture so that others can’t get close are common examples of insulation.
n Linguistic collusion means speaking in a language or jargon that the “invaders” don’t un-
derstand and thus excluding them from your interactions.