The 2 articles below is my classmate discussion post can you please give explanation why you agree with the articles below? ( there is two different articles attached below answer them separate please)

My next step is to take ACCT 436 Internal Auditing and ACCT 422 Auditing Theory and Practice. At this point in my career, I want to improve my GPA to at least 3.6 to apply to the University of Maryland to pursue my master's degree in taxation or forensic accounting. After this Fall semester, I will be taking a couple of courses on Study.com. BTW. Has anyone used this website before? Do you have any thoughts about it? I heard they watched you while taking the test. Anyways, after taking four courses on this website, I will complete and graduate with my bachelor's in accounting. Thanks to Professor Michael Gallagher for all the help and support provided. I truly enjoyed your class.For the second half of the Fall 2024 semester I will be taking ACCT 422 Auditing Theory and Practice, ACCT 410 Accounting for Government and Not-for-Profit Organizations, as well as, BMGT 496 Business Ethics. I am excited for all of these course as they are all in categories that I want to learn more about! One of the most valuable learning experiences in ACCT 425 was the report on Spain, which deepened my understanding of international accounting. Through this project, I explored how Spain adopts IFRS and how its specific regulatory environment influences financial reporting. This was an eye-opener in understanding the global impact of accounting standards on businesses operating in different regions. Additionally, I gained insights into taxation and auditing issues unique to Spain. Learning about the country's approach to these areas emphasized the importance of understanding local regulations when working in international markets. This project significantly enhanced my appreciation for the complexities and nuances of international accounting. I will consider taking Federal income tax II as it is in my field of work and I enjoyed taking the first course a lot