d. The Use of IP as ABSOLUTE In this case, the IP functions as an absolute expression and has no grammatical function in the statement in which it appears. In other words, it does not modify any word at all. Instead, it gov- erns the whole idea or statement, and normally expresses the speaker’s or the writer’s attitude towards what is being spoken or what is being written and usually occupies the initial posi- tion. Sometimes, it occupies in middle position, normally after the subject of the sentence. TO BE HONEST, TO BE FAIR, TO BE FRANK, TO BE SURE, TO TELL THE TRUTH, TO SUM UP, TO SAY THE LEAST etc.