Anchor: Cooper, Robin and Kaplan, Robert S., Cost and  Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, 1998.
Entailed: Cost and Using Integrated Cost Systems to Drive Profitability and Performance is a piece of literature on finance and accounting.
Contradiction: Robert S. Kaplan also likes to write about wizards and hot dogs.
Contradiction: A bmx rider is sitting talking to a girl.
Contradiction: A black dog moving his muscles.
Contradiction: Some people are having a food fight.
Contradiction: There is a group of people skiing.