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CAPÍTULO II: MARCO TEÓRICO

2.2. FUNDAMENTACIÓN TEÓRCA

2.2.26. Proceso de una auditoría tributaria

As expected, regarding differences of the concepts according to gender but independent of user-group classification, most of the obtained concepts differ significantly within the meaning that men score higher than women. This is evidenced for overall consumption, as men consume more sexually explicit material than women, both measured by time and frequency (cf. Carroll et al., 2008; Cooper et al., 2002; Goodson et al., 2001; Hald, 2006; Lo & Wei, 2005; Morgan, 2011; Peter & Valkenburg, 2006; Svedin et al., 2011; Træen et al., 2006; Wolak et al., 2007). According to the expectation, men have more favorable attitudes toward pornography (cf. Brown & L’Engle, 2009; Hendrick, Hendrick, & Reich, 2006; Lam & Chan, 2007; Lo & Wei, 2002) and generally exhibit higher levels of sensation seeking (cf. Zuckerman, 1994) than females, while levels of sexual sensation seeking are even more pronounced. Moreover, men display higher scores concerning compulsive Internet Pornography Consumption, though prevalence rates for this phenomenon are not clearly identified, this finding is not surprising due to higher overall consumption quantity. Regarding the cognitive motives, males report as anticipated higher levels of sexual arousal from sexually explicit material than females (cf. Cooper et al, 2002; Goodson et al., 2001) and additionally a higher valence of an educational aspect, a stress releasing function and less overall indifference. Furthermore the expectation that men indicate more positive feelings about Internet Pornography is met, as the higher scores on the affective motivational aspect satisfaction evidence (cf. Brown & L’Engle, 2009; Carroll et al., 2008; Haggstrom-Nordin et al., 2005). In consideration of solely sexual behavior, men masturbate nearly twice per week more often than women, thus Internet Pornography serves for men clearly more often as masturbatory aid (cf. Boies, 2002; Paul & Shim, 2008). Anyway, a significant interaction between the four groups and gender is established for the quantity of masturbation occasions, as women in the high user-group masturbate once per week more often than men and in the non-user-group men masturbate five times more frequent than women. Pertaining to the contexts within which individuals consume Internet Pornography, the majority of men prefer to consume Internet pornography alone, in contrast to several women (anyway, still the minority) who prefer to consume Internet Pornography relationally based (Goodson et al., 2001; Hald, 2006). An interesting interaction effect is established concerning the motive

improvement of relation that mirrors this finding; as women in the high user-group consume Internet Pornography clearly more often due to relationship improvement than females in the low and moderate group and male users at all. Although men are not explicitly assumed to have a higher number of overall and casual lifetime sexual partners, the German men in the sample had both three overall and casual lifetime sexual partners more than women. This seems to be due to a greater likelihood of engaging in sexually (permissive) behavior and more sexual experience (cf. Carroll et al., 2008; Morgan, 2011; Morrison et al., 2004; Peter & Valkenburg, 2008). The same applies to high risks behaviors, though not anticipated, men had on average more often transactional sex and were more often diagnosed with a sexually transmitted disease than women. Above all, men are clearly more prone to sexual permissiveness than women (Carroll et al., 2008). Closing, men reported clearly higher overall positive outcome expectancies than women.

Taking the content of sexually explicit material into account, it is arguable to what extent the sexual acts portrayed are in accordance with sexual preferences of men and women. In general, researchers agree that pornography, while depicting people actually engaging in sexual acts, often portrays an unrealistic picture of sexuality including unrealistic standards of sexual performance as it is practiced in real life (Paul, 2005). The dominant theme of unaffectionate, physical sexual intercourse between casual connected individuals is often depicted, whereby the male actor often dominates the situation and females are throughout compliant and aroused (Jensen & Dines, 1998; Zillman, 2000). This implies a concomitant female objectification; women are reduced to their sexual appeal in terms of their outer appearance (Albright, 2008; Barak, Fisher, Belfry, & Lashambe, 1999). To be specific, a content analysis of popular movies revealed that female-to-male oral sex was the most frequent appearing activity (90% of the scenes coded), while male-to-female oral sex occurred in only half of the scenes coded. Vaginal intercourse was the second-most frequent sexual act (86% of the scenes) and anal sex appeared still in more scenes than male-to-female oral sex. Portrayals of sexual activities between characters of the same gender occurred only for women (Bridges et al. 2010; Grudzen et al., 2009). Summarized, a more physical, pleasure- oriented approach to sexuality is illustrated that seems to be more suitable for male’s sexual preferences, because females are ascribed a rather relational, emotional, and person-oriented approach to sexuality (Bowleg, Lucas, & Tschann, 2004; Peter & Valkenburg, 2008).

Anyway, the providers offer meanwhile such a broad spectrum that women have the possibility to look about their own preferences and consequently chose material that enhances their sexual arousal. In sum, although the attitudinal, cognitive and behavioral tendencies of

men seem to correspond better with the characteristics of sexually explicit material than those of women (Lam & Chan, 2007) the advances of the Internet have not only immense effect on men, but also on women, in terms of getting free and always available exactly that kind of Internet Pornography they prefer. Consequently, the lack of interactions of gender and quantity of Pornography Consumption in examining different concepts is noticeable. Obviously, men score higher on several construct, but anyway this is not dependent on consumption quantity. Hence, no gender-specific reaction is verified, solely the valence of the investigated constructs seems to be higher for males than for females.

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