Begin as close to the end as possible -Kurt Vonnegut

For both readers and writers, there is no single paragraph more important in an article or essay than the first one. It is also the one paragraph in an article that is read most frequently. For a writer, this is place to set the stage: establish the topic, point to a need, and to hint at the conclusion. 

The suggestion that it is wise to open a piece with an eye to how it will conclude, is a bit misleading in that it seems to suggest that a writer begins with a clear idea of what is to come. There is reason that the first paragraph of an article or a book is so well honed. This is a paragraph that is continuously revised as the writing unfolds as more and more clarity about its direction and conclusions emerges during the writing process.