Question:
It's only a low-level Sim, I told myself.

Does it follow that "The Sim was high-level."?
Answer:
no

Question:
which laws and regulations might have a direct and material effect on the financial statements, (2) designing tests of compliance with laws and regulations, and (3) evaluating the results of those tests.

Does it follow that "They design tests for compliance with regulations and then apply them to the small entities."?
Answer:
it is not possible to tell

Question:
The Registration Form rule was published as a Notice of Proposed Rulemaking on March 10, 1997 (62 Fed.

Does it follow that "The registration form rule was published as a notice of rulemaking."?
Answer:
yes

Question:
We believe this low rate reflects the quality and dedication of our employees as well as the strength of our recent human capital management improvements.

Does it follow that "We think this low rate makes our employees more dedicated."?
Answer:
yes