Sentence 1: An' th' Old Man took him a crease 'crost th' ribs that made him bleed like a stuck pig.

Sentence 2: The Old Man ignored him and pretended he could not care less.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: Adrin's appearance had changed.

Sentence 2: Adrin looked the same as always.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: Accountants and regulators who have historically driven changes to the financial reporting model do not have the same set of needs as users of financial statements.

Sentence 2: Users of financial statements have the same needs as accountants.
Is this second sentence entailed by the first?

Answer:
no