They don't. It's easy to get past those restrictions though. Me and my friends gained celebrity status and mean looks from teachers when we installed proxies and so many inappropriate games on their shared servers.
I was close to figuring out how to access more administrative tasks to disrupt class lectures but they threaten to expel us.
See, kids who can do that are the reason I work so hard on establishing good communication with mine rather than solely rely on filters and bans.
I know darn well and good that despite our best efforts, either my own kid or one of the many others in my life will see or read or hear something really graphic and requiring a good dose of brain and eye bleach. That's where I hope that my open communication with them well let them feel they can come to me to discuss what they've seen and try to put it in some perspective they can optimally deal with.
At some point a proactive parent needs to just assume the worst has been seen and discuss some very squicky topics and provide a context and point of view. For example, it is a sad fact of life that most kids have already by a very early age been exposed to something degrading to women.
Heck, I've already had to make that assumption for my 11 year old just because we were stuck at a red light next to a car blaring rap music with explicit lyrics. So I've already had to provide a clear explanation of the sense of morality my husband and I want to pass along regarding how men and women treat each other and our expectations of how our child is to conduct herself.
And all this is in response to material I reasonably assume she's been exposed to despite our best efforts. Because really, just the commercials for movies and some tv shows that air during football show images that are very disturbing and demeaning to women for children too young to have a proper perspective on them.
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What is considered "profoundly sexual and offensive content" in the States? I'm really curious, because most of the time it's just ridiculous. Are we talking about mere nudity or depictions of depiction of sexual acts? There's a huge difference.
You know, that is something that a person has to decide for himself or herself past the age of 18 in the US. For 18 and under, it is up to the parent or legal guardian to decide in accordance with the laws. So for some people it would be mere nudity.
Beyond that, you would need to consult the various ratings and standards laws applicable to different aspects of the entertainment industry and media. It's complex because there are different standards for different venues.