Anchor: In the area of control environment, we found that, for improper payment initiatives to be successful, setting the tone at the top is critical.
Entailed: Setting the tone at the top is a key part of control environment. 
Contradiction: No improper payment initiatives were valued.
Contradiction: A group of skateboarders rides down the street.
Contradiction: The first of the Zen Buddhist temples contructed by the Chinese was called the Kofukuji temple.
Contradiction: The boy has black hair.
Contradiction: I also saw it.