Anchor: The organizations that participated in our study found they could effectively and efficiently manage improper payments by (1) changing their organizations' control environments or cultures, (2) performing risk assessments, (3) implementing activities to reduce fraud and errors, (4) providing relevant, reliable, and timely information and communication of results to management, and
Entailed: The organizations involved in the study found that they could manage improper payments in multiple ways. 
Contradiction: The organization that got involved in the study found that they could not manage improper payments with any strategies, and would just have to accept them as a loss.
Contradiction: Alcohol problems are not a significant factor in emergency department activity.
Contradiction: A person with giant sunglasses and an umbrella is standing near flowers at a market.
Contradiction: Group of people in white clothes, running a marathon outdoors.
Contradiction: gardener is working