Explanations could range from (for example) failures of managing returns actually filed, which are quite susceptible to improvement, to economic cycles that affect business circumstances and that may be less susceptible to change.
Failures were often a failure to manage returns that were filed.
Successes were often a failure to manage returns that were filed.
The workers rights center is not allowed on the campus.
Two people decide not to cook.
a young girl is near a crowd
A man takes a picture of a woman.
There is a car parked at a bank.
Poirot bowed his head.