Sentence 1: Successful management improvement efforts often contain a number of common critical elements, including top leadership commitment and accountability, the integration of management

Sentence 2: Top leadership commitment and accountability is commonly involved in successful management improvement efforts.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: The fringe benefit figure excludes unfunded civil service retirement liability, certain annuitant benefits, workers compensation, unemployment compensation, repriced annual leave, bonuses and awards.

Sentence 2: Workers compensation is not a fringe benefit.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: They exported salt from the southern end of the island and lead from the mines of Sant Carles, and at the same time extracted a purple dye from shellfish which was used for imperial cloaks.

Sentence 2: They never exported anything from anywhere, especially not the mines of Sant Carles.
Is this second sentence entailed by the first?

Answer:
no