The male voice likely comes from somewhere in Central America. I haven't been able to make out where the new female voice comes from, but using the [ʒ] sound (the one in "Asia") for 'll' (and 'y') is typical for the southern half of South America. Here is a short article about the phonetics of those letters.
Ser (with the conjugation es) is used to talk about identity, characteristics, and times and locations of events.
- Él es un buen hombre. - He is a good man.
- La maestra es simpática. - The teacher is nice.
- La reunión es el sábado. - The meeting is on Saturday.
Estar (with the conjugation está) is used to talk about states, conditions, and locations of objects.
- La habitación está sucia. - The room is dirty.
- La niña está triste. - The girl is sad.
- La carta está en el escritorio. - The letter is on the desk.
Accents in Spanish either 1. help differentiate between different words that are otherwise spelt the same, or 2. denote stress because otherwise the stress would fall on another syllable.
In this case it's here to differentiate está, meaning third person singular form of the verb to be (is) and the stress on the last syllable, from esta, meaning the feminine pronoun this.