Anchor: In designing and implementing new T&amp;A systems or components of existing systems, management should strive for costbeneficial systems and related internal control.
Entailed: Management was urged to consider costs when implementing a new system.
Contradiction: They did not want the managers to worry about money.
Contradiction: The men are asleep
Contradiction: It feels good to stretch out.
Contradiction: Sometimes they don't get what they deserve.
Contradiction: A woman smokes a cigarette.