درخت حوزه‌های تخصصی

The growing expansion of financing through the capital market and the introduction of guidelines for the establishment of credit rating agencies require the development of appropriate credit rating models for financial instruments, on the other hand, the capital financing market framework is centered around sukuk bond. According to the SEO, in the case of credit rating agencies, Sukuk rating will also be required. On the basis of the above, the present study attempted to develop a credit rating model for Ijareh Sukuk as the most important and most advanced tool in financing the capital market, on the one hand, the problems with issuing a Ijareh Sukuk, including the mandatory existence of the guarantor, and, on the other hand, the transparency of the market will provide financing and accelerate the financing process through this market. In the present study, after studying the theoretical foundations, including the rules and instructions issued by the supervisory authority of the capital market, theoretical and scientific principles regarding the rating of securities and institutions procedures in the field of credit rating  Ijareh Sukuk, the basic The model of credit rating is then developed, then the dimensions, components and indexes of the model have been subjected to expert opinion using the Delphi research method. Finally, based on the received comments, the final framework of the Ijareh Sukuk rating system was developed on Iran's capital market.

This article was written based on the key concept of polysystem theory which, in translating any literary text, emphasizes the transference of the social systems in which a text is embedded. As stated by Tynjanov (1978a), polysystem theory saw translated literature as a system operating in the larger social systems of the target text. Thus, the task of understanding as well as transferring such systems in their translations, which can certainly affect the readers’ adequate understanding of texts, is a challenging job for most of the literary translators. After identifying three main social systems in The Great Gatsby as the corpus which was ranked second in the lists of the 100 Best Novels of the 20th Century, the source and the target texts were studied attentively, to study the way the respective systems were translated by the Iranian literary translators. Therefore, the prominent element of Nord’s textual analysis (1991), macrostructure, was focused throughout data collection procedure. Then, it was demonstrated that especially through an appropriate transference of the major conflict between the two predominant classes in the novel, the translator has managed to suitably convey most of the text’s social systems in his translation. Finally, it could be deduced that most of the literary translators in Iran, somehow transferred the concerned systems into some significantly adequate equivalents in their works.