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The process of establishing a one-to-many relationship from a single entity's perspective involves identifying the related entity and creating a foreign key in the related entity's table that references the primary key of the single entity's table. This establishes the one-to-many relationship, as multiple records in the related entity's table can be associated with a single record in the single entity's table. The single entity may also have a collection or list property that contains the related entity records, allowing for easier access to the related records.