Anchor: Explanations could range from (for example) failures of managing returns actually filed, which are quite susceptible to improvement, to economic cycles that affect business circumstances and that may be less susceptible to change.
Entailed: Failures were often a failure to manage returns that were filed.
Contradiction: Successes were often a failure to manage returns that were filed.
Contradiction: The beach is full of scantily-clad partygoers.
Contradiction: Men measuring outdoors
Contradiction: They will go ahead with the standardization.
Contradiction: This woman is checking her cell phone.