This, in short, is the background, the factual position and the rationale of government's actions.
His basic position, and his rationale for backing away from his original, harder line, is that since Taiwan is already an independent state in practice, there is no need to codify it.
In this case, the synopsis will present the differing scientific positions, the data that support or are inconsistent with each position, and the rationale for the majority position.
As now written, Mr. Shulman's plan would force corporations to file a new form, Schedule UTP, providing a concise description of any uncertain positions and their rationale for claiming them.
Beginning next year, the agency plans to mandate that corporations also provide a brief description of their uncertain tax positions and their rationale, offering essentially a road map for its auditors.
"Research has shown," she says, "that if you don't shut someone down on their position and seek to investigate their rationale and get them to say it… they come to realise how weak it is, and their mind is more likely to be changed".
○ Ambulation/rehabilitation and rationale of nursing patients in a supine position, the duration of this and the cost in terms of complications.
However, this framework and proposal spans these two extreme positions, and provides a rationale for the different archiving behaviours at these opposite ends of the spectrum.
Defiant resistance in the face of this threat is seen by the occupier as extremely dangerous to its position and control and is used as a rationale for even more repressive and collective constraints on the entire occupied population.
You need a clearly focused end, means and rationale.
