Anchor: incorporating in its strategic plan included
Entailed: Incorporating in its strategic plan included 
Contradiction: Not incorporating in strategic plan is included 
Contradiction: Up-front knowledge of future requirements allows firms time to develop methods to skirt the new compliance tests.
Contradiction: The students are not in a hurry to get to their destination.
Contradiction: There are no guided tours of the underground labyrinth of passages.
Contradiction: A child wonders how hotdogs are made.