The Deviation Management SOP is applicable to all of the following EXCEPT: (Select ONE)
GMP/GDP deviations to any process, system or procedure or related to
clinical or commercial manufacturing, storage, testing, packaging, labeling,
laboratory, stability, and warehouse/distribution
Deviations associated with non GxP activities
GCP study or protocol deviations that are determined to have impact on
patient safety or data quality (potential serious breach); high probability of
reoccurrence or suspected Fraud
All BMS site and above site/function employees and contractors performing
or supporting GxP related activities excluding GLP
GVP deviations to any procedure, process, or to the global or local
pharmacovigilance system
Ok

yes we can change both the color of the value of a cell as well as background color of a cell at the same time .

as we know that excel sheet consists of columns and rows.

and intersection of column and row is called cell.

we can change color of the cell and background of the cell at the same time.

hence the statement that

can a person change color of the cell and background of the cell at the same time is true.

there is no universally accepted definition of art. although commonly used to describe something of beauty, or a skill which produces an aesthetic result, there is no clear line in principle between (say) a unique piece of handmade sculpture, and a mass-produced but visually attractive item. we might say that art requires thought - some kind of creative impulse - but this raises more questions: for example, how much thought is required? if someone flings paint at a canvas, hoping by this action to create a work of art, does the result automatically constitute art?