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justplainwhump · 1 year

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Ich habe 605 Mal im Jahr 2022 etwas gepostet

Das sind 152 more posts als 2021!

220 Einträge erstellt (36%)

385 Einträge gerebloggt (64%)

Blogs, die ich am häufigsten gerebloggt habe:

@justplainwhump

@angst-after-dark

@ocean-blue-whump

@hackles-up

@ashintheairlikesnow

Ich habe 479 meiner Einträge im Jahr 2022 getaggt

Nur 21% meiner Einträge hatten keine Tags

#bbu – 130 Einträge

#self reblog – 84 Einträge

#pet whump – 52 Einträge

#lady whump – 50 Einträge

#ira white – 50 Einträge

#dany – 37 Einträge

#whump – 35 Einträge

#mark and gemma – 33 Einträge

#timezone reblog – 26 Einträge

#gemma sinclair – 24 Einträge

Longest Tag: 63 characters

#also the many many glimpses at how layered this entire world is

Meine Top-Einträge im Jahr 2022:

Dressing Room

For the anon who asked for the prompt “poke and prod at my muse’s injuries”, and dedicated to @whumpymirages , you know why.

Referenced Ridley, Leo and B are @hackles-up s characters. Felicity works for Ridley, and it shows.

Dany isn’t in a good place.

[Dany Masterpost]

Content - lady whump (female whumper and female whumpee), noncon stripping, noncon touching (not sexual, but uhh.. getting there), bruises, references to noncon (male whumper), slut shaming and humiliating language, overall pretty heavy humiliation, mention of a shock collar, references to noncon marriage. This is somewhat darker than the warnings may make it seem. Let me know if I should add something.

"Spin", Felicity commands, her finger drawing a lazy circle in the air. There's a glass of champagne dangling from her other hand, that she takes small sips of sometimes, when she's not busy smacking her lips or talking shit. Which means, she doesn't drink too much. She is, however, certainly enjoying herself. I'm standing on a little, circular platform in the middle of a huge dressing room. There's nothing but shades of white around me, or, more correctly - diamond white, ivory, champagne, eggshell, pearl and blush, as I couldn't help but overhear, when Felicity was talking about me to the dressmakers. Diamond white makes her look sickish, it's gross. Oh, I wouldn't go with champagne, it's so conventional, we need her look to be special.

"Danielle." I hate the condescending tone my name has in her voice. "Spin, bitch. I'm doing my fucking job here, and I won't have your bitching around ruin this wedding. It's going to be perfect."

I can't help but think about wrestling that glass from her hand, smashing it on the ground and burying the remains into her neck. She'd bleed, quickly and violently, red pooling on the light wood, perfectly contrasting the eggshell. I'm pretty sure of it.

With a sigh, Felicity puts the glass aside and reaches into her purse for the little, plastic controller. It looks hilarious in her perfectly manicured hand, next to dangling golden bracelets and expensive rings. A token of brutality, framed in elegance. "You really leave me no cho-"

"No" The tailor all but falls into her arm. "Noo! No, miss, don't shock her, please! This dress is Vera Wang, she'll tear it if she spasms, don't!"

I chuckle dryly. Yeah. Don't endanger the goods. The dress is worth more than me, after all.

Felicity exhales sharply through her nose, clearly annoyed by a little employee trying to tell her off. "Fine", she hisses. "You know what else is on the table, Danielle. I'm pretty sure Mr Lordin laid out in detail how he is going to discipline you, if you go on sabotaging this project. Discipline you, or this horrible, gross guard dog of his."

I blanche, probably matching the color of this fucking dress even better now. She's right. Ridley did go into detail. I can't. I can't risk B's life just to keep up some stubborn pride in front of a ridiculous marketing assistant like Felicity. With my jaw clenched, I spin.

"Stop", she calls. I obey, and I hear her step onto the platform behind me. She's clicking her tongue dismissively. Without further warning, her hand is on my shoulder, fingers digging into a fresh bruise. Pain bursts through me, fresh and reignited by her fingernails, dull and memorized in the shape of Leo's fine leather shoe.

"Please," I breathe. "Please, don't."

My knees give in under her relentless grip, and the only thing hindering my fall is the tailor steadying my side while gathering the dress. "The seams", he whines. "Careful!"

"This looks horrible", she says, fastening her grip. I can't help but wince again. She doesn't care. "It's fucking black. The wedding is in mere weeks. How can you still gather such ugly bruises, you should know better, really. Especially with that pale skin color."

I can't reply, can barely breathe. Tears are welling up in my eyes.

With a final sigh, she lets go. "Take it off," she tells the tailor. "Too much back. Even if that ugly thing heals in time, can't have these other scars show either." I hold back a shivering breath, when she runs her fingers over the ends of the whip marks between my shoulder blades.

"There isn't much opportunities with a high back," the tailor hurries to say. "Out of style, but... Let me see what I can do." A second set of fingers dances over my back, as he undoes the buttons and slides down the dress, carefully aiding me to step out of it and then vanishing towards his storage.

They don't care I'm shivering in my underwear. I'm a thing, meant for a rich man's pleasure. Nothing-

Felicity's fingers are unclasping the strapless bra and I freeze. "Let's have a look at the whole package then, shall we? I gotta know what I'm working with." Her breath on the back of my neck suddenly feels hot. Menacing. I barely hear the soft lace hit the ground, when she drops the bra to the ground. "Spin," she says again. Calmly, this time.

I obey.

She didn't even step back. She's right in front of me, a lot shorter than me, but she isn't looking at my face anyway. She's looking at my body, at my breasts, my belly, my thighs, and there's a contempt smirk on her face. "What a whore," she mumbles. "And I used to be jealous of you. You really are nothing but a dumb little slut, aren't you?"

She rests her index finger against the shock collar, the other hand idly playing with the remote. I won't give her the pleasure of using it, I swear to myself. This isn't a fight I need to win. She's nothing. She doesn't matter.

With a soft hum, she runs her finger down, following a line of dark purple hickeys, on top of a green and blue one. "Disgusting," she says conversationally. "For someone with such a foul mouth, you sure play submissive when he fucks you, don't you?"

I shiver, when her finger prods at my breasts, follow the long finger-shaped bruises. "But that's all you're good for. I can accept that, you know. I run his business. You? You're not his fiancee. You're his fucktoy." Her eyes narrow, my only warning before she pinches and twists my nipple and doesn't let go.

Pain floods me, fueled by humiliation. I cry out, try to back away. "Gosh. Your tits are a fucking mess. He bites you, doesn't he? Yeah, I wouldn't be into that."

My knees threaten to fail. Weakly I put my hand on her arm. "Pl-" No. My head is foggy with pain. I don't want to beg. Not her.

Vollständigen Eintrag ansehen

55 Anmerkungen – Gepostet 19. Januar 2022

(A BBU Concept)

Radical pet lib cells, determined to show the cruelty of WRU by doing everything that happens to trainees to pet owners, documenting and filming it.

A proof, that everyone breaks under such methods, even those convinced they're so much better than pets.

Oddly enough, some people think this casts a horrible light on pet lib - but some others are convinced it's a necessary price to pay to really unveil the horrors of the pet business...

(Thanks to @whumpymirages @gottawhump @painful-pooch @whumper-in-training for making this a whole thing in my head)

66 Anmerkungen – Gepostet 23. Februar 2022

Assignment

WRU Senior Handler Alan Nguyen tests the boundaries of his his new trainee.

References some of @ashintheairlikesnow s characters in the first part, and is heavily inspired by her facility whump.

[Angel's story]

Contents: BBU, noncon fingering, implied and frankly discussed noncon, romantic pet, institutionalized whump, shock collar, whumper pov.

Alan Nguyen skimmed through 002238's intake paperwork on his tablet. The file was larger than the average, classic indications for the cases of assisted walk ins. Lot more vetting necessary with these involuntary acquisitions. But also, lot more money to be made.

He raised a brow at Alex Nadler from Client Relations. "I see how she's a high security case, but I don't see how I come in. All romantic positions, no pain training, no specialty training, can't get more vanilla than that. Inability to say no, or 'quantum' - now that's a weird one, but still, give them a shock collar and even our interns could get this stuff out of her. Genital piercing. Well, Alex, I won't do that myself either. None of this matches my pay grade."

Alex cleared their throat, obviously uncomfortable. Good. Alan liked making people uncomfortable. He folded his arms and waited patiently.

"The client said he wanted only our best romantic handler on this case. According to client satisfaction, that's you, Mr Nguyen."

"That's me, but I don't do one-on-one training any longer. I oversee. I don't get in close."

Alex exhaled slowly, before they replied. "The Director says you do."

"The Director has another special friend who can do this instead of his actual job."

"You know as well as anyone that he only takes males. You're the best call for this one."

"Fine," Alan snapped and picked up the tablet. "I'm better than him anyway."

Alex granted him a thin smile and Alan replied in turn, before he added. "I want a junior handler in on this."

"There is one. Tyler Parker. He's gone over some of the basics with her already, while you were out on vacation." There was a small rebuke hidden in the emphasis on the last word that Alan chose to ignore. He was under no obligation to answer his phone on his holidays, not with how hard it was to find a timeslot just for him and his husband in Jeff's busy university schedule.

"Good. I want to meet him, before I see the pet."

Handler Parker was pretty much exactly as boyish as Alan had expected from someone called Tyler. Tall, broad shoulders, shaggy haircut and a stubble that definitely wouldn't have been allowed for a handler, when Alan had been his age 20 years ago.

"Handler Nguyen, Sir." Parker's back had straightened when Alan entered the observation room. Good start, at least, Alan supposed. "It's an honor, being assigned to you."

Alan nodded. "Thanks." He dropped the tablet on the desk and opened the training report. "She your first trainee?"

"Third. But first one in high security."

Alan tilted his head in acknowledgement. "You'll find out, it's the same work here, just more of it because there's less staff to help out." He pressed a button to fill the screen with the video image of the trainee in the neighboring training room. She was sitting still on her knees, hands open, oversized white tee loose around her body. Long blond hair fell around her shoulders, slightly unkempt. Her neck was a little reddened around the shock collar, yet apart from that she seemed physically unharmed, even fit.

Her brown eyes were boring into the camera, staring directly at them, from an otherwise calm face. Alan smirked. Probably alerted by the little red light turning on. He didn't particularly like the trainees to know when they were being watched. They should know they always were. But he did like what he saw in her gaze nonetheless. Determination, shrouded in obedience. When directed properly, that determination would be her undoing.

"What did you do with her so far?"

Parker's gaze flicked to the records in front of Alan and then back to his face. Alan smirked, but stayed silent.

"Um. According to the handbook, Sir. Stages 1.1 to 1.4. We went through the positions, all of them. And I... I went through some of the other basics, too. She... She took to it very eagerly. Quick to adapt."

"I take it by that you mean, you've fucked her?"

Parker nodded nervously, and Alan hid a smirk. That kid better dropped the shame about his job, or even his mind wiped trainees would be able to outsmart him.

"File says she's been sleeping around before. Any information on preferences?"

Vollständigen Eintrag ansehen

66 Anmerkungen – Gepostet 28. Juli 2022

Searching for recommendations! ("Mundane BBU")

Hi everyone! These days, I'm very much into BBU stories that focus on the mundane sides of the universe (handlers "just doing their job", owners who aren't rich sadists but still maybe horrible, people who stumble upon pets and don't know what to do, the whole array of little things that spread around the WRU ecosystem in a world that is still so similar to ours).

Please reblog or comment, if possible with direct links to masterposts or your favourite piece of writing, so this post can double as a little collection! Your own writing, but also, I'm especially happy to see you gush about others!

Nsfw is fine for me, maybe add a note for it to warn others interacting with this!

I'm excited!

77 Anmerkungen – Gepostet 2. Mai 2022

Meine #1 des Jahres 2022

Match

Handler Tyler Parker learns that he can't just leave his job behind.

A part of Angel's story.

Cw for BBU, referenced institutionalised whump, whumper (who doesn't get it) pov, very shortly and clinically referenced noncon (BBU romantic training), some oversimplified views on relationships. Guilt and shame.

Tyler's colleagues at WRU hung out together after work, too. The week before the game, he overheard them make plans for barbecue, who'd buy beer, who could make it from work and who had special assignments that kept them busy at the facility. He'd even been invited himself twice, first by Carly who mostly trained romantics for female prospectives and shared Tyler's taste in folk punk, and later by his superior handler Alan Nguyen. He'd declined both.

Tyler prided himself in having his own friends, not having been fully absorbed by the company that paid his bills. He was going to be at a sports bar with a bunch of old friends from college. He was looking forward to it, sharing old stories from a life before WRU, maybe even becoming a bit more grounded again.

At lunch, when he'd told her about his plans, Carly had looked at him with a hint of pity. Her friends dropped out when they'd found out she wasn't actually an accountant. Tyler doubted his would. Some of them had ended up in law enforcement, others in private security, he wasn't the only one with a somewhat suspicious employer. He'd told them, that he worked security in a high profile research lab. Nobody had ever asked.

He'd be fine, he told himself. His friends weren't like Carly's and he wasn't like her either.

"Oh, but you are," she'd said and patted his shoulder. "You're at facility 002. Involuntary acquisitions. Trust me. We're all sickos."

He wasn't. Tyler Parker wasn't a sicko. He was a great midfield soccer player, he still was a singer in his old band, he even took psychology classes besides his work. His job was his job, but he didn't take it home with him.

"Buddy, you really need to get laid," Mal said and leaned in over the sticky table to grab another chicken wing. "You're all work and no play. I mean, yeah you do your workout and show up for soccer, but when's the last time you've had some pussy?"

5.29 pm. PIV. Position 35. Trainee restrained to table. Very receptive. Denied orgasm.

"Well what about you?" Tyler shot back, taking a swig of his beer to drown the memory. "Last time I checked it was just you and your right hand."

The others snickered.

"Well, you haven't checked in a while. Going steady with Emma now. Met her on that dating app. You ever tried that?"

"Dating apps, I don't know..."

"Drop the act! You do have one," Tara chimes in. "We made you a profile, remember? Did you ever check it?"

"I do," Tyler admitted and pulled out his phone. He'd swiped through that app at work, sometimes, even had some nice chats that went into nowhere. He hadn't used it however since he worked high security, where they had to check in their private phones for their shifts. Better that way, the potential of any footage -

Work. Why did he think about work again? His friends were right, probably. He should find himself some distraction. Wouldn't hurt trying. With some taps, he opened the app and pulled up his eyebrows dramatically. "Let's take a look at the market then."

With an excited squeal, Tara squeezed in between Dave and Tyler on their side on the booth. "Show me!"

She took over his phone and he let her, all four of them looking at the small screen, and Tara swiping. Tyler felt himself relax, shoulder to shoulder with his best friends, a cool beer in front of him, the game commentary from the TV screens a soft background noise.

"Undercut?" Tara mumbled. "Nah, that's my taste, not yours, off you go. Too thin. Nope. Too pretentious. Bye. Hmm, this one?"

A short girl with an even shorter dress on a boat, intense blue eyes, blond locks flying in the wind.

All Tyler could see where blond locks fall over a white tee in a white room, his hand curled up in that hair and -

"No," he said decidedly. "Not uh. Not blonde."

"Really? Thought you liked them." With a shrug Tara swiped left. "I mean, your call, it's your sex life we're going to fix here."

She went on. No freckles, Tyler added, thinking of the freckles littering 238's smooth skin.

To their collective surprises, two or three girls turned out a match, and with Tara's aid, Tyler did send them some sincere-yet-flirty messages.

He had just stepped to the bar to order another round, when he heard Dave whistle. "Gosh, this one must be the woman of his nightmares, then."

Vollständigen Eintrag ansehen

83 Anmerkungen – Gepostet 24. Juli 2022

Hol dir deinen Tumblr-Jahresrückblick 2022 →

#tumblr2022 #Jahresrückblick #Mein Tumblr-Jahresrückblick 2022 #Dein Tumblr-Jahresrückblick #year in review #my 2022 tumblr year in review #your tumblr year in review

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lex-2002 · 1 year

Photo

Saint Patrick's Day, or the Feast of Saint Patrick (Irish: Lá Fhéile Pádraig, lit. 'the Day of the Festival of Patrick'), is a religious and cultural holiday held on 17 March, the traditional death date of Saint Patrick (c. 385 – c. 461), the foremost patron saint of Ireland.

Saint Patrick's Day was made an official Christian feast day in the early 17th century and is observed by the Catholic Church, the Anglican Communion (especially the Church of Ireland), the Eastern Orthodox Church, and the Lutheran Church. The day commemorates Saint Patrick and the arrival of Christianity in Ireland, and, by extension, celebrates the heritage and culture of the Irish in general. Celebrations generally involve public parades and festivals, céilithe, and the wearing of green attire or shamrocks. Christians who belong to liturgical denominations also attend church services and historically the Lenten restrictions on eating and drinking alcohol were lifted for the day, which has encouraged and propagated the holiday's tradition of alcohol consumption.

Saint Patrick's Day is a public holiday in the Republic of Ireland, Northern Ireland, the Canadian province of Newfoundland and Labrador (for provincial government employees), and the British Overseas Territory of Montserrat. It is also widely celebrated in the United Kingdom, Canada, United States, Argentina, Australia, South Africa, and New Zealand, especially amongst Irish diaspora. Saint Patrick's Day is celebrated in more countries than any other national festival. Modern celebrations have been greatly influenced by those of the Irish diaspora, particularly those that developed in North America. However, there has been criticism of Saint Patrick's Day celebrations for having become too commercialised and for fostering negative stereotypes of the Irish people.

#google #Google Doodle #saint patricks day #2023 #irish holiday

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pilottire · 2 months

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Driving Innovation: Unveiling the Success Story of Pilot Americas in Tire Manufacturing Excellence

Introduction to Pilot Americas and their tire manufacturing excellence

As an industry leader in tire manufacturing, Pilot Americas has continuously pushed the boundaries of innovation and excellence. With a commitment to delivering top-quality tires for various applications, Pilot Americas has established itself as a trusted name in the market. In this article, I will delve into the success story of Pilot Americas and explore how their dedication to innovation has propelled them to the forefront of the tire manufacturing industry.

The importance of innovation in the tire manufacturing industry

Innovation is a driving force in any industry, and the tire manufacturing sector is no exception. With constantly evolving customer needs and technological advancements, tire manufacturers must stay ahead of the curve to remain competitive. By embracing innovation, companies like Pilot Americas can enhance their product offerings, improve efficiency, and deliver superior performance to their customers.

Pilot Americas understands the significance of innovation in the tire manufacturing industry. They recognize that through continuous improvement and tire technology advancements, they can meet the ever-changing demands of their customers. By investing in research and development, Pilot Americas has been able to bring cutting-edge products to market, setting new benchmarks for performance, durability, and safety.

Pilot Americas' commitment to innovation and continuous improvement

At Pilot Americas, innovation is not just a buzzword; it is a core value that permeates every aspect of their operations. The company fosters a culture of creativity, encouraging its employees to think outside the box and explore new ideas. By nurturing an environment that values innovation, Pilot Americas has created a breeding ground for groundbreaking solutions and tire manufacturer in USA .

To ensure they stay at the forefront of innovation, Pilot Americas collaborates with leading industry experts, research institutions, and technology partners. By leveraging these partnerships, they gain access to the latest advancements in materials, design, and manufacturing processes. This collaborative approach enables Pilot Americas to integrate cutting-edge technologies into their tire manufacturing operations, setting them apart from their competitors.

The success story of Pilot Americas in tire manufacturing

Pilot Americas' success story in tire manufacturing is a testament to their unwavering commitment to excellence. With a focus on delivering superior products and exceptional customer service, the company has earned the trust and loyalty of customers across the globe.

One of the key factors contributing to Pilot Americas' success is their ability to anticipate market trends and customer demands. By staying ahead of the curve, they have been able to develop innovative tire solutions that cater to specific industry needs. This foresight has not only allowed them to capture a significant market share but also establish themselves as a leader in tire manufacturing innovation.

Overview of Pilot Americas' commercial truck tires

Pilot Americas' range of commercial truck tires is highly regarded in the industry for their superior performance and durability. These tires are specifically designed to withstand the demanding conditions of long-haul transportation, delivering exceptional mileage, fuel efficiency, and traction.

With a comprehensive lineup of commercial truck tires, Pilot Americas offers solutions for various applications, including regional hauling, long-haul transportation, and off-road operations. Their tires are engineered to provide optimal grip, stability, and durability, ensuring a smooth and safe journey for truck drivers and fleet operators.

Pilot Americas' best-selling tire models - 325/95R24 and 385/65R22.5

Among Pilot Americas' extensive range of tire models, the 325/95R24 and 385/65R22.5 have emerged as best-sellers in the market. These tires have gained popularity due to their exceptional performance, reliability, and versatility across different applications.

The 325/95R24 tire is designed for a wide range of commercial vehicles, including buses, coaches, and trucks. It offers excellent traction, stability, and load-carrying capacity, making it an ideal choice for demanding road conditions. The 385/65R22.5 tire, on the other hand, is specifically engineered for heavy-duty trucks and trailers. It excels in providing superior grip, durability, and fuel efficiency, ensuring optimal performance even in challenging terrains.

The unique features and benefits of Pilot Americas' tires

Pilot Americas' tires stand out in the market due to their unique features and benefits. The company's tire engineering expertise and continuous innovation have resulted in products that deliver exceptional performance and value to customers.

One notable feature of Pilot Americas' tires is their advanced tread design, which optimizes traction and reduces rolling resistance. This design ensures enhanced fuel efficiency, prolongs tire life, and reduces operating costs for fleet operators. Additionally, Pilot Americas' tires are crafted using high-quality materials and advanced manufacturing processes, guaranteeing superior durability and reliability in all weather conditions.

Pilot Americas' tire manufacturing process and quality control measures

Pilot Americas' commitment to excellence extends beyond tire design and innovation; it encompasses their entire manufacturing process. The company follows rigorous quality control measures to ensure that every tire that leaves their facilities meets the highest standards of performance and reliability.

From the selection of raw materials to the final inspection, Pilot Americas maintains strict quality control protocols at every stage of the pilot tire manufacturing process. This meticulous attention to detail ensures that their tires meet or exceed industry standards for safety, durability, and performance. By adhering to these stringent quality control measures, Pilot Americas instills confidence in their customers, knowing they are receiving top-notch products.

Conclusion: Pilot Americas' position as a leader in tire manufacturing innovation

Pilot Americas' success in tire manufacturing can be attributed to their unwavering commitment to innovation, continuous improvement, and tire technology advancements. By prioritizing customer needs, collaborating with industry experts, and investing in research and development, Pilot Americas has established itself as a leader in the industry.

With their range of commercial truck tires, including the popular 325/95R24 and 385/65R22.5 models, Pilot Americas continues to push the boundaries of tire manufacturing excellence. Their tire engineering expertise, unique features, and stringent quality control measures set them apart from their competitors.

As Pilot Americas continues to drive innovation in the tire manufacturing industry, their commitment to delivering top-quality tires remains unwavering. By choosing Pilot Americas, customers can be confident in their choice, knowing they are investing in a brand that prioritizes innovation, performance, and customer satisfaction.

#automotive #everyone #automation #truck #automobile #commercial truck tyres #industrial #mining tires

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shohan-07 · 2 months

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Mistral AI's Launch: A Glimpse into Our AI-Powered Future

youtube

Introduction - Mistral AI is a French AI startup that has launched a new high-performance proprietary AI model called Mistral Large to compete with models like Claude and Gemini. - Mistral AI is known for its open-source models but Mistral Large is a closed, commercial model ranked second only to OpenAI's GPT-4. - Mistral Large outperforms many models on benchmarks and is priced cheaper than GPT-4. - Mistral AI also launched a free chatbot assistant called Le Chat available in beta. In this video we will analyze Mistral AI's proprietary models, its LeChat feature, benchmark in comparison to Chatgpt especially the high-performing Mistral Large, Mistrals pricing models, its release timeline and the recent Microsoft Azure partnership deal to make Mistral a major global AI player. Hello and Welcome to Think Consulting. In today's deep dive, we'll be analyzing some major competitors to chatgpt and how microsoft is positioning itself to be the leader of the pack. But before we get into the details, if you have not done so already, please click the like button below and also don't forget to squeeze the subscribe button. It will only take two seconds, but it will help the Algorithm so that you don't miss out on our content. It will also encourage us to create more content and we truly appreciate your support. Mistral AI is a French company selling artificial intelligence (AI) products. It was founded in April 2023 by previous employees of Meta Platforms and Google DeepMind.[1] The company raised 385 million euros in October 2023 [2] and in December 2023 it was valued at more than $2 billion. It produces open source large language models,[6] citing the foundational importance of open-source software, and as a response to proprietary models. As of December 2023, two models have been published, and are available as weights.[8] Another prototype "Mistral Medium" is available via API only.

#youtube #new video #youtube video

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quynhanhphan · 2 months

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Week 7: Aesthetic Labor

Prosumers

The emergence of the prosumer concept facilitated by digital technologies has led to the fusion of consumption and production (Dujarier, 2014), evident in the widespread proliferation of user-generated content online (Bonsu & Darmody, 2008).

This phenomenon raises inquiries into the intersection between prosumption and sexualized labor, particularly on platforms like Instagram, where the monetization of prosumer labor heavily hinges on capturing attention in the "attention economy" (Davenport & Beck, 2001). Notably, predominantly women influencers shape cultural norms and endorse products on Instagram without commensurate compensation, often conforming to heteronormative standards of attractiveness and femininity, thereby presenting highly sexualized self-representations. This trend aligns with the phenomenon termed "porn chic," where elements of commercial pornography permeate mainstream culture, influencing perceptions of female desirability (Tyler & Quek, 2016).

The convergence of pornographic imagery with non-pornographic media, facilitated by digital technologies, further contributes to this trend (Attwood, 2011). Additionally, within contemporary digital culture, the act of taking selfies is often interpreted as a manifestation of sexualized labor, with women frequently presenting themselves online in highly sexualized ways to adhere to conventional beauty ideals (Carrotte, Prichard & Lim, 2017). Termed "pornification", this phenomenon involves the portrayal of a heteronormative display of sexuality or a 'porn chic' aesthetic, predominantly targeted towards a male audience. Fontenelle (2015) suggests that the prosumption reinforces existing power dynamics by perpetuating heteronormative advertising models, with female influencers positioning themselves as objects alongside the products they endorse, emphasizing bodily curves and other enhanced features associated with femininity. Many successful Instagram brands adopt aspects of the pornification template, emphasizing enhanced features and exaggerated femininity, including accentuated lips, jawline, cheeks, waist, and buttocks.

Sexualized labor

Sexualized labor, defined as work associated with sexuality, sexual desire, and pleasure (Spiess & Waring, 2005), emerged from the need to understand how employee corporeality and sexualization impact emotional and aesthetic labor. Two main conceptualizations of sexualized labor are drawn upon: the “conceptual double shift” (Waehurst & Nickson, 2009, p. 385), transitioning from sanctioned to strategically prescribed employee sexuality, and the process linking work with sexual pleasure. Emotion, aesthetics, and sexualization underpin the performance of sexualized labor, where emotional labor involves managing feelings for wage exchange (Hochschild, 1983, p. 7), and aesthetic labor incorporates workers' embodied capacities to evoke affect in customers (Entwistle & Wissinger, 2006). The notion of sexualization remains ambiguous, encompassing sexual appeal and employee-driven sexualization. Distinguishing between sexualization and healthy sexuality is crucial, as sexualization often involves objectification and degradation, creating tensions in understanding the term 'sexualized' in the context of labor (Drenten, Gurrieri & Tyler, 2019, p. 45). Hopefuls, aspiring influencers on social media, perform sexualized labor without monetary compensation, seeking brand affiliation and follower attention. They adopt a consistent 'porn chic' aesthetic (Hall & Bishop, 2007), emphasizing body-highlighting poses and upbeat captions, contributing to the digital economy unrecognized.

Boasters participate in sexualized labor without receiving direct monetary compensation, relying on informal brand connections for credibility (Drenten, Gurrieri & Tyler, 2019, pp. 52-53). They showcase products in their content, skillfully managing heightened visibility and potential harassment. Boasters frequently receive branded freebies, product trials, and coupon codes, all aimed at promoting external brands but lacking in substantial monetary compensation for the influencer.

Engagers, formally affiliated with external brands, perform sexualized labor for monetary compensation, endorsing products through staged, professionally captured images (Turley & Moore, 1995).

Boosters market their own products using porn-chic aesthetics, engaging in ongoing conversations with followers while driving traffic to external e-commerce platforms (Rich, 1980).

Performers monetize their online presence by offering access to themselves as commodities, redirecting followers to external platforms for personalized interactions for a fee, despite challenges in controlling and protecting their digital content (Drenten, Gurrieri & Tyler, 2019, pp. 58-60).

“Body heat” on social media

The concept of "body heat" on social media encompasses both conforming to visual standards of "hetero-sexy" through body production and using an attractive body to influence others (Dobson, 2015). Social media platforms rely on users' curation of "hot" body images to regulate attention flows, especially leveraging hot female bodies in promoting nightlife events. User interactions generate data that informs algorithmic procedures, which learn to prioritize hot female body images due to their profitability. Consequently, naturalized assumptions about gendered desire become embedded in social media platforms' procedural choices.

Scholarly attention to girls' and young women's online identities exceeds that of young men's, with research focusing on their identity constructions and self-branding (Brandes & Levin, 2013). The internet, perceived as a space for challenging normative feminine identities, offers opportunities for empowerment but also involves navigating complex processes of digital identity production (Banet-Weiser, 2012). Social media platforms reflect a political economy of gendered visual images, privileging certain bodies capable of generating affective engagement and profit, while algorithmic media platforms reinforce conventional standards of attractiveness (Carah & Dobson, 2016, p. 3). Promo work in nightlife involves extensive reconnaissance practices focused on registering attention and affect generated by attractive bodies on social media, reflecting vernacular theories of the "male gaze" (Mulvey, 1989) and highlighting how platforms mobilize bodies for attention and affective exchange. "Hotness" operates as both gendered visual characteristics and an ability to influence others, shaping online and offline interactions (Carah & Dobson, 2016, p. 7). Female bodies take center stage in algorithmic media platforms, perpetuating gendered encounters influenced by an assumed male gaze but also offering possibilities for social shifts. Analyzing the interplay between media platforms, branding, and gendered experiences illuminates how gender is reproduced in algorithmic media cultures.

Case Study: Kim Kardashian's Instagram posts

Kim Kardashian's rise to fame, despite lacking a discernible talent, has led to her being revered, particularly among teenage girls, for her entertaining persona (Setiawan, 2020, p. 1).

This portrayal of success prompts viewers to aspire to emulate internet celebrities, who often dictate idealized appearances and body images, further normalizing societal norms through Kardashian's influential social media presence (Juntiwasarakij, 2018, p. 555). This process aligns with the concept of media equation, where viewers respond to communication media as if they were real social actors, solidifying the influence of internet celebrities. However, the portrayal of women, especially through sexually appealing images on social media, can result in both empowerment and exploitation, perpetuating the concept of sexualization, where women are solely evaluated based on their sexual appeal (Liss, Erchull & Ramsey, 2010, p. 65). This representation risks dehumanizing women by reducing them to mere sexual objects, reinforcing self-objectification and emphasizing sexual appeal over their intrinsic value as individuals (Rudman & Hagiwara, 1992, p. 87). Kim Kardashian's Instagram posts frequently feature her wearing revealing clothing, emphasizing her sexuality and allure (Amin, 2015, p. 47). This portrayal, coupled with seductive poses, gestures, and strategically chosen attire such as bodysuits and skirts, accentuates specific body parts like breasts, waist, hips, and buttocks, contributing to her sexualized image (Setiawan, 2020).

Kardashian's promotion of her products through this sexualized persona capitalizes on the effectiveness of sex appeal in advertising, particularly in capturing viewer attention (Poorani, 2012, p. 10).

By embodying societal beauty ideals and normative standards of sexuality, Kardashian reinforces her position as a trendsetter and influencer, shaping viewers' perceptions of attractiveness (Overstreet, Quinn & Agocha, 2010, p. 91). This normalization of her sexually stimulating image is facilitated by Kardashian's control and monitoring of her body, including cosmetic surgeries and rigorous fitness regimens, positioning her as both a subject and object in the capitalist system. Viewers, especially female ones, internalize these standards, aspiring to emulate Kardashian's seductive persona, while male viewers respond favorably to the sexual appeal portrayed (Setiawan, 2018, p. 17). However, Kardashian's hyperreal portrayal blurs the lines between reality and constructed beauty ideals, challenging viewers' perceptions of authenticity and reinforcing unattainable standards of beauty (Baudrillard, 1994, p. 11). In short, Kim Kardashian's Instagram posts demonstrate how she conforms to societal norms and the capitalist system by regulating her body and sexuality (Kress & Leeuwen, 2006). Through revealing clothing, cosmetic procedures, and suggestive imagery, Kardashian strives to maintain an idealized appearance for her audience. This commodifies her body and sexuality, reducing her to a sexual object for profit. However, her Instagram portrayal is a distorted simulation, detached from reality (Baudrillard, 1994).

References

Amin, A., 2015. Conflicts of Fitness: Islam, America, and Evolutionary Psychology. Morrisville: Lulu Publishing Services. Attwood, F., 2011. The Paradigm Shift: Pornography Research, Sexualization and Extreme Images. Sociology Compass, 5(1), p. 2011. Banet-Weiser, S., 2012. Authentic: The Politics of Ambivalence in a Brand Culture. New York: New York University Press. Baudrillard, J., 1994. The Precession of Simulacra. Michigan: University of Michigan Press. Bonsu & Darmody, 2008. Co‐creating Second Life: Market–consumer cooperation in contemporary economy. Journal of Macromarketing, 28(4), pp. 355-368. Brandes & Levin, 2013. “Like My Status”: Israeli teenage girls constructing their social connections on the Facebook social network. Feminist Media Studies, Volume 14, pp. 743-758. Carah & Dobson, 2016. Algorithmic Hotness: Young Women’s “Promotion” and “Reconnaissance” Work via Social Media Body Images. Social Media + Society, 2(4), pp. 1-10. Carrotte, Prichard & Lim, 2017. “Fitspiration” on Social Media: A Content Analysis of Gendered Images. Journal of Medical Internet Research, 19(3). Davenport & Beck, 2001. The attention economy: Understanding the new currency of business. Boston: Harvard Business School Press. Dobson, A., 2015. Postfeminist Digital Cultures: Femininity, Social Media, and Self-Representation. New York: Palgrave Macmillan. Drenten, Gurrieri & Tyler, 2019. Sexualized labour in digital culture: Instagram influencers, porn chic and the monetization of attention. Gender, Work & Organization, 27(1), pp. 41-66. Dujarier, M.-A., 2014. The three sociological types of consumer work. Journal of Consumer Culture, 16(2), pp. 555-571. Entwistle & Wissinger, 2006. Keeping up appearances: Aesthetic labour in the fashion modelling industries of London. The Sociological Review, 54(4), pp. 774-794. Fontenelle, I. A., 2015. Organisations as producers of consumers. Organization, 22(5), pp. 644-660. Hall & Bishop, 2007. Hot bodies on campus: The performance of porn chic. In: Pop‐porn: Pornography in American culture. Westport: Praeger, pp. 57-74. Hochschild, A. R., 1983. The Managed Heart: Commercialization of Human Feeling, Updated with a New Preface. Berkeley: University of California Press. Juntiwasarakij, S., 2018. Framing emerging behaviors influenced by internet celebrity. Kasetsart Journal of Social Sciences, 39(3), pp. 550-555. Kress & Leeuwen, 2006. Reading Images: The Grammar of Visual Design. London: Routledge. Liss, Erchull & Ramsey, 2010. Empowering or Oppressing? Development and Exploration of the Enjoyment of Sexualization Scale. Personality and Social Psychology Bulletin, 37(1), pp. 55-68. Mulvey, L., 1989. Visual and other pleasures. Hampshire: Palgrave Macmillan. Overstreet, Quinn & Agocha, 2010. Beyond Thinness: The Influence of a Curvaceous Body Ideal on Body Dissatisfaction in Black and White Women. Sex Roles, 63(1), pp. 91-103. Poorani, A., 2012. Who determines the ideal body? A Summary of Research Findings on Body Image. New Media and Mass Communication, pp. 1-12. Rich, A., 1980. Compulsory Heterosexuality and Lesbian Existence. The University of Chicago Press, 5(4), pp. 631-660. Rudman & Hagiwara, 1992. Sexual exploitation in advertising health and wellness products. Journal Women & Health, 18(4), pp. 77-89. Setiawan, A. R., 2018. Eny Rochmawati Octaviani. Majalah Santri, pp. 15-18. Setiawan, A. R., 2020. Commodification of the Sexuality in Kim Kardashian’s Instagram Posts. Λlobatniɔ Research Society (ΛRS), pp. 1-12. Spiess & Waring, 2005. Aesthetic labour, cost minimisation and the labour process in the Asia Pacific airline industry. Employee Relations, Volume 27, pp. 193-207. Turley & Moore, 1995. Brand name strategies in the service sector. Journal of Consumer Marketing, 12(4), pp. 42-50. Tyler & Quek, 2016. Conceptualizing pornographication. Sexualization, Media, & Society, 2(2), pp. 1-14. Waehurst & Nickson, 2009. Who's got the look?’ Emotional, aesthetic and sexualized labour in interactive services. Gender, Work and Organization, Volume 16, pp. 385-404.

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Test Bank for Taxation for Decision Makers, 2019 Edition Shirley Dennis-Escoffier

TABLE OF CONTENTS

Preface xx About the Authors xxv PART I Introduction to Taxation and Its Environment 1 An Introduction to Taxation 2 Setting the Stage—An Introductory Case 3 1.1 An Introduction to Taxes 3 1.2 Types of Tax Rate Systems 12 1.3 Characteristics of a Good Tax 15 1.4 The Taxing Units and the Basic Income Tax Model 18 1.5 Choice of Business Entity 29 Revisiting the Introductory Case 38 Summary 38 Key Terms 39 Test Yourself 39 Problem Assignments 40 Answers to Test Yourself 44 2 The Tax Practice Environment 45 Setting the Stage—An Introductory Case 46 2.1 Tax Compliance 46 2.2 Professional Responsibilities and Ethics 54 2.3 Tax Planning 59 2.4 Tax Research 69 Revisiting the Introductory Case 89 Summary 89 Table of Contents ix Key Terms 90 Test Yourself 90 Problem Assignments 90 Answers to Test Yourself 97 Appendix: Authorities for Sample Research Problem 97 PART II Income Expenses and Individual Taxes 3 Determining Gross Income 108 Setting the Stage—An Introductory Case 109 3.1 What Is Income? 109 3.2 When Is Income Recognized? 112 3.3 Who Recognizes the Income? 118 3.4 Sources of Income 119 3.5 Exclusions 134 3.6 Expanded Topics—Jurisdictional Issues 139 Revisiting the Introductory Case 142 Summary 142 Key Terms 143 Test Yourself 143 Problem Assignments 144 Answers to Test Yourself 152 4 Employee Compensation 153 Setting the Stage—An Introductory Case 154 4.1 Employee Compensation 154 4.2 Employee Fringe Benefits 161 4.3 Employee Stock and Stock Options 174 4.4 Deferred Compensation and Retirement Planning 179 4.5 Self-Employed Individuals 187 4.6 Expanded Topics—Foreign Assignments 191 Revisiting the Introductory Case 195 Summary 195 Key Terms 196 Test Yourself 197 Problem Assignments 198 Answers to Test Yourself 205 5 Deductions for Individuals and Tax Determination 206 Setting the Stage—An Introductory Case 207 5.1 The Individual Tax Model 207 5.2 Deductions for Adjusted Gross Income 209 5.3 Standard Deduction 212 5.4 Itemized Deductions 217 5.5 Qualified Business Income Deduction 228 5.6 Dependents 230 5.7 Tax Credits 233 5.8 Computing the Tax 239 5.9 Payment of Tax and Filing the Return 247 Revisiting the Introductory Case 250 Summary 253 Key Terms 253 Test Yourself 253 Problem Assignments 254 Answers to Test Yourself 264 PART III Business and Property Concepts 6 Business Expenses 266 Setting the Stage—An Introductory Case 267 6.1 Criteria for Deductibility 267 6.2 Timing of Deductions 271 6.3 Costs of Starting a Business 275 6.4 Operating Expenses 277 6.5 Limited Expense Deductions 285 6.6 Expanded Topics—Book/Tax Differences 292 Revisiting the Introductory Case 301 Summary 303 Key Terms 304 Test Yourself 304 Problem Assignments 305 Answers to Test Yourself 314 7 Property Acquisitions and Cost Recovery Deductions 316 Setting the Stage—An Introductory Case 317 7.1 Capital Expenditures 317 7.2 MACRS 322 7.3 Special Expensing Provisions 329 7.4 Provisions Limiting Depreciation 334 7.5 Depletion 338 7.6 Amortization 339 Revisiting the Introductory Case 341 Summary 342 Key Terms 342 Test Yourself 343 Problem Assignments 344 Answers to Test Yourself 351 PART IV Property Dispositions 8 Property Dispositions 354 Setting the Stage—An Introductory Case 355 8.1 Determining Gain or Loss on Dispositions 356 8.2 Disposition of Capital Assets 363 8.3 Disposition of Section 1231 Property 371 8.4 Mixed-Use Property 378 8.5 Special Rules for Small Business Stock 379 8.6 Sale of Principal Residence—Section 121 382 8.7 Navigating Individual Capital Gains Tax Rates 385 Revisiting the Introductory Case 388 Summary 389 Key Terms 390 Test Yourself 390 Problem Assignments 391 Answers to Test Yourself 400 9 Tax-Deferred Exchanges 401 Setting the Stage—An Introductory Case 402 9.1 Basics of Tax-Deferred Exchanges 402 9.2 Like-Kind Exchanges—Section 1031 404 9.3 Involuntary Conversions 409 9.4 Other Tax-Deferred Exchanges or Dispositions 418 9.5 Asset Transfers to Businesses 422 9.6 An Introduction to Corporate Reorganizations 431 Revisiting the Introductory Case 432 Summary 432 Key Terms 433 Test Yourself 433 Problem Assignments 434 Answers to Test Yourself 443 Appendix: Corporate Reorganizations 444 PART V Business Taxation 10 Taxation of Corporations 452 Setting the Stage—An Introductory Case 453 10.1 Introduction to Corporations 453 10.2 Taxation of C Corporations 457 10.3 Corporate Dividend Distributions 468 10.4 Corporate Redemptions and Liquidations 475 10.5 Issues for Closely Held Corporations 480 10.6 Consolidated Returns 484 Revisiting the Introductory Case 486 Summary 487 Key Terms 487 Table of Contents xvii Test Yourself 488 Problem Assignments 488 Answers to Test Yourself 496 Appendix: Exempt Organizations 496 11 Sole Proprietorships and Flow-Through Entities 501 Setting the Stage—An Introductory Case 502 11.1 Introduction to Flow-Through Business Entities 502 11.2 The Sole Proprietorship 503 11.3 Partnerships 509 11.4 S Corporation Characteristics 528 11.5 Expanded Topics—The Passive Deduction Limitations 540 Revisiting the Introductory Case 544 Summary 545 Key Terms 545 Test Yourself 546 Problem Assignments 547 Answers to Test Yourself 558 PART VI Wealth Taxation 12 Estates Gifts and Trusts 560 Setting the Stage—An Introductory Case 561 12.1 Overview of Wealth Transfer Taxation 561 12.2 The Federal Gift Tax 566 12.3 Tax Consequences for Donees 574 12.4 The Taxable Estate 577 12.5 Transfer Tax Planning 582 12.6 Fiduciary Income Tax Issues 585 12.7 Expanded Topics—The Tax Calculations 588 Revisiting the Introductory Case 592 Summary 592 Key Terms 593 Test Yourself 593 Problem Assignments 594 Answers to Test Yourself 601 Appendix Selected Tax Tables for 2018 and 2017 603 Corporate Tax Rates for 2018 and 2017 603 Individual Income Tax Rate Schedules for 2018 and 2017 603 Social Security and Medicare Taxes for 2018 and 2017 605 Standard Deductions for 2018 and 2017 606 Tax Rates for Estates Gifts and Trusts for 2018 and 2017 606 Depreciation Tables 607 Present Value and Future Value Tables 609 Index 613 Read the full article

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