Sentence 1: They also establish a transparent environment in which their expectations for program improvement are clearly defined and accountability for achieving these improvements is set.

Sentence 2: Their environment also makes provisions for multiple meal breaks and extended vacation time.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: Based on the above, the FCC concluded that for the purpose of the final regulatory flexibility analysis, all cellular licensees are small businesses as defined by the SBA.

Sentence 2: The FCC has not come to any conclusions.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: I've been a tool.

Sentence 2: I've been a tool in response to change before.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell