Theoretical Significance Practical Significance
                                                                                Benhaddou 1991: 2 states that translation, in the real sense of the word, is not a mere transfer of syntactic structure of one language into another language.
There  are  some  other  aspects  of  language  that  should  be  considered  in  any operation  of  this  kind.  Thus,  it  is  important  to  consider  that  the  readers  or
audiences  of  the  target  language  accept  the  same  information  as  well  as  the readers  or  audiences  of  the  source  language.  This  consideration  includes  the
clarity, accuracy, and naturalness of the meaning or messages of the translation. Nevertheless,  according  to  Hatim  and  Munday  2004:  6,  translation  is  a
process  of  transferring  a  written  text  from  source  language  SL  to  the  target language TL. In this definition, they emphasize that the object being transferred
in translation is a process. Besides, Meetham and Hudson in Bell 1991: 6 define translation  as  the  replacement  of  a  representation  of  a  text  in  one  language  by
representation of an equivalent text in a second language. This definition stresses in  exchanging  of  the  representation  of  meaning  equivalence  from  the  source
language to the target language. Meanwhile,  translation  is  also  mentioned  by  Nida  and  Taber  1982:  12.
They  state  that  translating  consists  in  reproducing  in  the  receptor  language  the closest natural equivalent of the source language message. This definition is more
comprehensive  than  the  previous  ones.  They  clearly  state  that  translation  is closely connected to the matters of recreating the meaning as natural equivalence
as possible from the source text ST to the target text TT.
From the several  definitions mentioned above, translation  as a process  of transferring according to Hatim and Munday is more appropriate to be used. It can
be  said  that  translation  is  a  process  which  is  obligated  to  find  the  meaning equivalence and preserved features of the original text in the target text. In brief,
the process of translation is emphasized here as the main problem in translating to find the equivalent meaning of translation, in this regard, in translating the verbal
humor matters.
                