Which of the following is the first stage of the database design process?

In accounting for foreign currency transactions, which of the following approaches is used in the United States?

a. One-transaction perspective; accrue foreign exchange gains and losses. b. One-transaction perspective; defer foreign exchange gains and losses. c. Two-transaction perspective; defer foreign exchange gains and losses. d. Two-transaction perspective; accrue foreign exchange gains and losses.

Which of the following would be considered a prevention cost of quality?

A) inspecting incoming raw materials B) training workers to perform their jobs C) issuing a recall of defective product before another customer is injured D) performing a 24 hour burn-in on every item produced to make sure it works before it is shipped.