common-knowledge
Explanation
This comic plays on the rhetorical tactic of appealing to common knowledge to shut down questioning. The header text states: "Fact: You can get away with anything as long as you imply that the reasons are common knowledge among educated people."
In the scene, a boss confronts Jennifer about a naked man tied up with a dog leash under her cubicle. Rather than explaining herself, she dismissively replies: "Look, this is Econ 101."
The humor lies in how effectively the phrase "this is [Basic Subject] 101" works as a conversation-stopper. By implying that her extremely inappropriate behavior is so elementary that it shouldn't need explaining, Jennifer puts her boss in a position where challenging her would make him seem uneducated. The comic satirizes how people use appeals to authority and assumed expertise to deflect criticism -- and how surprisingly effective this tactic can be, even when the situation is patently absurd.