CARFNOIT
SYSTEM--> SYSMET- letters on the second half of the word are reversed
NEARER--> AENRER- letters on the first half of the word are reversed
If we combine these we can confirm that the code is formed from reversing first and second halves of the given word. It is not noticeable as SYS and RER are the same when reversed.
So the word below will be coded as:
FRACTION--> CARFNOIT