Text: These reasons, which have also discouraged other headquarters units, include the airlines' refusal to establish separate official and personal travel accounts for employees, employees' reluctance to participate, administrative burdens and costs, and limited savings.
Entailment: The reasons stated are the cause of the refusal to create separate office and personal travel accounts for workers.
Contradiction: The reasons mentioned are the cause of a great feast being held in honor of the hard working employees.