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A rigorous mathematical model quantifying the humor of flatulence, expressed as F = (I × L)S × k / (A × g). Variables include intensity (I, dB), duration (L, sec), social embarrassment (S), age (A), gender (g), and a humor coefficient (k). This study explores the interplay of acoustic properties, psychological factors, and social context to determine optimal conditions for comedic impact in flatulence events.