premise: A man with safety ear covers working on wood. hypothesis: A man working outside.
entailment: The types of jobs involving working with wood that are loud enough to require safety ear covers are also either impossible (such as cutting down a tree), suicidally dangerous and/or potentially destructive (such as cutting wood with a chainsaw), and/or potentially exceedingly messy (such as grinding wood in a wood chipper) to do indoors; therefore, the man is presumably working outside.