Developments in linguistic theory have shed important light upon the theory and practice of translation, resulting in the recognition that translating is basically not a process of matching surface forms by rules of correspondence, but rather a more complex procedure involving analysis, transfer, and restructuring. Such linguistic procedures as transformation and componential analysis provide far more satisfactory bases for translation than have existed in the past. At the same time, the theory of translation is able to provide linguistic science with new insights into structure and with improved methods for testing hypotheses.
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Eugene A. Nida (1969) studied this question.
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