DML 操作で同時に使用できない sObject

1swfobject.registerObject("clippy.mixedDMLExample1_1", "9");
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17public class MixedDMLFuture {
18    public static void useFutureMethod() {
19        // First DML operation
20        Account a = new Account(Name='Acme');
21        insert a;
22        
23        // This next operation (insert a user with a role) 
24        // can't be mixed with the previous insert unless 
25        // it is within a future method. 
26        // Call future method to insert a user with a role.
27        Util.insertUserWithRole(
28            'mruiz@awcomputing.com', 'mruiz', 
29            'mruiz@awcomputing.com', 'Ruiz');        
30    }
31}

1swfobject.registerObject("clippy.MixedDMLExample1_2", "9");
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17public class Util {
18    @future
19    public static void insertUserWithRole(
20        String uname, String al, String em, String lname) {
21
22        Profile p = [SELECT Id FROM Profile WHERE Name='Standard User'];
23        UserRole r = [SELECT Id FROM UserRole WHERE Name='COO'];
24        // Create new user with a non-null user role ID 
25        User u = new User(alias = al, email=em, 
26            emailencodingkey='UTF-8', lastname=lname, 
27            languagelocalekey='en_US', 
28            localesidkey='en_US', profileid = p.Id, userroleid = r.Id,
29            timezonesidkey='America/Los_Angeles', 
30            username=uname);
31        insert u;
32    }
33}