Sentence 1: The colossal cheek of the little man! 

Sentence 2: The little man did an outrageous act.
Is this second sentence entailed by the first?

Answer: it is not possible to tell


Sentence 1: This must change and under the recent Sarbanes-Oxley accounting reform legislation, some related changes will be required.

Sentence 2: Under the recent legislations, there are requirements for some changes to be made.
Is this second sentence entailed by the first?

Answer: yes


Sentence 1: In the vicinity are two absorbing museums reflecting Kyoto's extensive history as a magnet for Japan's finest craftsmen.

Sentence 2: Kyoto's history as a magnet for Japan's finest craftsmen is extensive.
Is this second sentence entailed by the first?

Answer:
yes