TASK DEFINITION: You are given two sentences(Sentence1 and Sentence2). Answer "Yes" if these sentences are a paraphrase of one another, otherwise answer "No".
PROBLEM: Sentence1: The companies also announced plans to collaborate on the design for future generations of memory technologies ., Sentence2: The two groups said they would collaborate on the design of future memory technologies .

SOLUTION: Yes

PROBLEM: Sentence1: Advertising and circulation revenues from the flagship Martha Stewart Living magazine have declined ., Sentence2: Advertising and circulation revenues for Martha Stewart Living magazine have taken a hit .

SOLUTION: Yes

PROBLEM: Sentence1: SCO net income of $ 4.5 million , or 33 cents per share , on revenue of $ 21.4 million , in 2003 's second fiscal quarter , ended April 30 ., Sentence2: In the first quarter , SCO had reported a net loss of $ 724,000 , or 6 cents per diluted share , on revenue of $ 13.5 million .

SOLUTION:
No