>>89513They're Vocaloids. Forgot the girl's name, but the guy's Kiyoteru. The guy's meant to be a teacher, and the girl is a student. Both came out at around the same time as SF-A2 Miki (other Vocaloid).
I interpret the picture as the kid thinking she's making a serious, honest point about something and the teacher just kind of going along with it because she's a kid.