Looks like together with post #1836715 it's part of the "今日も一日がんばるぞい!"-pose from the 2013th NEW GAME! manga series.
http://dic.nicovideo.jp/a/今日も一日がんばるぞい!
Should it be reflected in a tag?

Just add it in the "Ganbaruzoi Parody" pool, it'll be enough.

thx

MD5 mismatch of http://pbs.twimg.com/media/CsDxCEDVUAAmkZn.jpg:orig

Fullsize already exists at post #2707886