The man in the blue shirt wearing headphones around his neck is sitting next to the man who is working at a computer.
The man is working.
Just because a man is wearing a blue shirt and headphones and is next to a man working at a computer does not mean he is also working.
exists e3 e2 e1 s1 x1 x2 x3 x4 x5 x6 x7.(n_man(x1) & n_man(x1) & n_neck(x5) & of(x5,x2) & n_male(x2) & n_shirt(x2) & a_blue(s1) & Theme(s1,x2) & to(e2,x1) & at(e3,x7) & n_computer(x7) & Actor(e3,x6) & v_work(e3) & (x1 = x6) & r_next(e2) & Actor(e2,x1) & v_sit(e2) & in(x1,x2) & Theme(e1,x4) & Actor(e1,x3) & v_wear(e1) & around(x4,x5) & n_headphone(x4) & (x2 = x3))
exists e1 x1.(n_man(x1) & Actor(e1,x1) & v_work(e1))