الفهرس 
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Abstract
This research aims to apply the SER formula to the Arabic language in order to prove whether or not this formula may be employed to analyze the relation between Time, Tense and Aspect in Arabic, not only English, despite the fact that it belongs to a different language family, the Semitic. The SER formula is applied to the selected examples used, to explain the formula in the references used in the research, as well as translations of these examples suggested by the researcher. It is also applied to selected examples from an English short story, an Arabic short story and their translations, in order to double check the findings of the research and the reliability of these translations as well. Examples are chosen from “A Clean Well-Lighted Place” by Ernest Hemingway and “بيت من لحم ” by Yusuf Idris. A contrastive analytical approach is used throughout the research. The contrastive approach is used in the first part of the research in order to compare and contrast the two languages when it comes to the relation between Time, Tense and Aspect. The analytical approach is used in the second part of the research in order to analyze some examples mentioned in different references and some selected examples in the two short stories. The researcher manages to prove that the SER formula is applicable to the Arabic language and that an English sentence and its Arabic translation must have the same equation in order for any translation attempt to be accurate. This shows that the SER formula can be regarded as a semantic criterion that can help in facilitating the process of learning and assessing the accuracy of any translation attempt with regard to maintaining the same relation between Time, Tense and Aspect. This can contribute to the field of contrastive linguistics with regard to syntax and semantics.