1. .ToUpper() returns the string in UPPERCASE.
so that all letters in in your string variable theStatus becomes capital.
basic advantage of using .ToUpper() is while comparing the string if you want to ignore the case (either upper or lower) you can convert the String to Capital using .ToUpper() and then compare with CAPITAL String.
if (theStatus.ToUpper() == "APPROVE")
2. you can achieve same thing by converting your variable theStatus into Lower case and then compare with LowerCase Letters using .ToLower() function.
if (theStatus.ToLower() == "approve")
3. You can do same thing using Equals() Method by passing StringComparison.InvariantCultureIgnoreCase so that while comparing Strings Equals method Ignore the Case and perform Comparision.
Note : here you do not need to compare with either LOWER or UPPER case letters because Equals() just ignore the case and do the Comparison.
1=> if (theStatus.Equals("APPROVE", StringComparison.InvariantCultureIgnoreCase))
2=> if (theStatus.Equals("approve", StringComparison.InvariantCultureIgnoreCase))
3=> if (theStatus.Equals("aPpRoVe", StringComparison.InvariantCultureIgnoreCase))
all of the above cases are true if your theStatus contains approve in any case.