The thesis studies value orientations of Turkish and Ukrainian employees of pharmaceutical firms and identifies differences and cultural peculiarities in the structure of their value orientations in both cultures. The obtained results of empirical study enabled to trace the following divergences: Turkish employees prefer the values of Self-Expression (Survival/Self-Expression as measured by R. Inglehart): cognition, creativity/development; values of freedom: independence, self-confidence and are oriented at social interaction: equality between people, happiness of others (from the list of terminal values) and social activity, collectivism, ideological conviction, sensitivity, prudence (from the list of professional values) and the collective sphere of relations: a collective, community, while Ukrainian employees prefer the values of Survival: life with material well-being, an interesting job, social recognition and are oriented at the personal sphere of relations: love, loyalty, happy family life. Analysis of the results based on authorial questionnaire assuming a block of open-end answers proved that for the Ukrainian selection of samples more important are the values of self-praise, viz.: success, work, career, respect, self-respect, and for the Turkish selection - self-transcendence values: calm, love, happiness, satisfaction from life, independence, self-dependence. The paper characterizes a block of moral and religious values of employees and clarifies that Ukrainian employees are more in favour of the values which by their content are opposite to Christian ones, this fact, perhaps, being caused by the adjustment of individuals to the requirements of life, and have higher mean values of answers in all the situations with ethic dilemmas, this proving higher tolerance of immoral actions, and, thus, they have turned out to be more prepared for actions dubious from the moral point of view than Turkish employees. The highest mean values in the Ukrainian selection are available in the situations containing dilemmas relating to economic issues, viz.: bribery, conspiracy, secret agreement.
