مطالب

The absence of a comprehensive and localized model for the effective management of the cost of money in the country’s banking system, considering the cultural, economic, and structural complexities inherent in the banking industry, constitutes a fundamental challenge. Therefore, the present study aims to articulate a model for managing the cost of money in Iran’s banking industry through a grounded theory approach. This research is applied in purpose and conducted with a qualitative methodology based on grounded theory. The statistical population consists of distinguished professors in the fields of finance, accounting, and management, as well as senior banking executives including bank presidents and faculty members of reputable universities in the country, selected during the years 2023 and 2024. Sampling was carried out purposefully and through the snowball method until theoretical saturation was achieved. Data were collected through library studies and 11 semi-structured interviews with banking and academic experts possessing sufficient expertise and professional experience. The data were analyzed using Strauss and Corbin’s three-stage coding process with MAXQDA software, which resulted in the extraction of 95 basic concepts categorized into four main themes: socio-cultural-political factors, technical-structural factors, environmental and contextual factors, and factors related to the improvement of economic indicators. The findings indicate that comprehensive management of the cost of money requires simultaneous consideration of technological, structural, interactive, and policy-making components. The proposed conceptual model, by clarifying the relationships influencing resource mobilization and cost control in Iran’s banking industry, provides practical strategies for enhancing efficiency, strengthening economic governance, and developing banking services. Furthermore, factors such as interbank interest rates, economic risks, operational costs, inflation, and exchange rates were identified as decisive variables. Ultimately, the finalized model, informed by expert insights, delineates a pathway for reducing costs and improving the efficiency of the banking system.

Forfaiting, as one of the modern instruments of international trade finance, enables the conversion of medium- and long-term receivables into immediate liquidity while transferring the full spectrum of political, commercial, and credit risks to financial institutions. This method has played a significant role in facilitating transactions and enhancing the competitiveness of exporters in many countries, particularly in emerging economies. Despite these advantages, no clear institutional and legal framework has yet been developed for its implementation in Iran, and the existing research has largely been confined to theoretical and legal aspects. This gap highlights a critical research necessity, the examination of which can contribute to financial and trade policymaking in the country. The purpose of the present study is to assess the feasibility of establishing a forfaiting institution in Iran’s financial market and to analyze its effect on reducing investment risk. The research is applied in nature and conducted through a descriptive–survey method. The statistical population consisted of 152 experts in the monetary and banking sector as well as financial market practitioners, with data collected using a structured questionnaire. The validity of the instrument was confirmed by experts and statistical criteria, while its reliability was verified through Cronbach’s alpha and composite reliability values exceeding 0.7. The collected data were analyzed using SPSS (version 24) and SmartPLS software. Within this framework, four main dimensions—risk reduction, risk coverage, operational mechanism, and institutional framework—were examined as determinants of the feasibility of forfaiting.

Cette étude analyse l’omission en traduction littéraire à travers la traduction persane de La Folle allure de Christian Bobin par Ghavimi, en mobilisant la typologie de Davies (2007). Les omissions identifiées peuvent être involontaires, résultant de différences syntaxiques et stylistiques, ou volontaires, motivées par un souci d’adaptation culturelle et de lisibilité. Elles influencent la fidélité et la fluidité du texte traduit, pouvant simplifier le style ou remodeler les représentations de l’original, tout en risquant d’effacer son étrangeté. Cette étude met en lumière la double responsabilité du traducteur, partagé entre la fidélité à l’auteur et l’attention portée au lecteur, et confronté à la tension inhérente entre la préservation de l’intégrité du texte source et son intégration dans la culture d’arrivée. Elle montre que l’omission en traduction littéraire ne relève pas seulement d’un ajustement technique, mais qu’elle engage un véritable positionnement éthique : chaque décision d’omission participe d’un choix interprétatif qui interroge la loyauté du traducteur, la place accordée au Soi ou à l’Autre et les finalités mêmes du projet traductif. Elle constitue également un outil stratégique dont la légitimité varie selon le contexte, le genre et les objectifs de la traduction.