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...and when you're asking the arbiter to intervene, you can also ask them to bring you more yogurt.
"I have to go to work, do you mind if we draw?"
All will depend on the position. If the position is equal or someone has a very slight advantage then I will accept the draw.
If I am clearly winning then sorry but no, I won't accept it. And I don't care if my opponent gets offended.
If I am clearly losing then I will simply resign, since he played better.
You got that right.
The right etiquette imo, like most correct etiquette in chess, is to not make a big deal about it. If you don't want a draw, just move and ignore it.
Offering a draw every move is a player's prerogative. If it's in a losing position for that player, it's the prerogative of a player who is a jerk, but still his prerogative. I never let anything like that bother me because I know that's the intention of the jerk, including OTB jerks who slam their pieces down on the board and slam their hand down on the clock or stand behind you while it's your move, etc.
(the following is in reference to online chess, not OTB)
Plenty of times i've offered a draw when i was being destroyed, but as a joke. To my surprise and embarrassment, my opponent accepted a couple of those times, and then i had to chew them out for not getting my joke (which i would've admitted to once they declined the offer) and giving me a draw that i clearly didn't deserve.
Other times, though, if i'm losing against someone who i don't really like for some reason, or if i feel like the game was truly mine but for a blunder of mine, i'll offer a draw or two in the hope that they make their own blunder of accidentally hitting the 'accept' button instead of the 'decline' button.
It's just another part of the online game, if you ask me -- such a mistake couldn't be made OTB -- so why not sometimes try to take advantage of it?
In live online chess I rarely offer a draw unless it's a dead draw position and we are just moving opposite-colour bishops around. At my level someone usually makes a mistake in an ending or run out of time so draws are not really so much of a thing.