Anchor: They attribute the change to a joint effort by program and finance offices to implement the Results Act and develop strategic plans.
Entailed: There is an attribution to the change they believe in. 
Contradiction: They attribute the change to the direct results of finance plans.
Contradiction: Norm did not invite me to the GCA conference this year.
Contradiction: This is something I'm aware of.
Contradiction: A man in red is handing something to a woman dressed in Blue.
Contradiction: A woman working out