Encapsulation theory fundamentals
  This paper proposes a theory of encapsulation, establishing a relationship between encapsulation and information hiding through the concept of potential structural complexity (P.S.C.), the maximum possible number of source code dependencies that can exist between program units in a software system. The P.S.C. of various, simple systems is examined in an attempt to demonstrate how P.S.C. changes as program units are encapsulated among different configurations of subsystems. 
Edmund Kirwan