Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

Studies on bacterial flora and biological control agent of Cydia pomonella L. (Lepidoptera: Tortricidae)

In the present study, in order to find a more effective and safe biological control agent against Cydia pomonella, we investigated the bacterial flora and tested them for insecticidal effects on this insect. According to morphological, physiological and biochemical tests, bacterial flora were identified as Proteus rettgeri (Cp1), Eschericia coli (Cp2), Pseudomonas stutzeri (Cp3), Pseudomonas aeroginosa (Cp4), Bacillus laterosporus (Cp5), Micrococcus sp. (Cp6), Proteus vulgaris (Cp7) and Deinococcus sp. (Cp8). Insecticidal effects of bacterial isolates were performed on larvae C. pomonella. The highest insecticidal effect determined was 65 % by Bacillus laterosporus within eight days. The insecticidal effects of the other isolates (Cp1, Cp2, Cp3, Cp4, Cp6, Cp7 and Cp8 ) we determined as 22, 19, 25, 60, 20, 57 and 17% within the same period, respectively. No mortality was detected on control groups

Adoption of High-Performance Work Systems by Local Subsidiaries of Developed Country and Turkish MNEs and Indigenous Firms in Turkey

High‐performance work systems (HPWSs) are seen as important in helping strengthen competitive strategies of developed‐country multinational enterprises (DC MNEs). Commensurate with global competitive pressures and internationalization strategies, emerging‐country MNEs (EC MNEs) and indigenous firms are also increasingly adopting HPWSs. HPWSs are not only seen as simply performance enhancing systems, but also as facilitators of internationalization. MNEs represent an important test bed for the HPWSs and their applicability in different national contexts. In this article, we contribute to the extant literature by focusing on HPWS adoption level within domestic subsidiaries of DC MNEs and EC MNEs along with stand‐alone indigenous firms in a single‐country setting by keeping the host‐country environment as constant

Brand management practices in emerging country firms – exploring the patterns of variation and its impact on firm performance

Firms in emerging countries often face different sets of challenges in developing their brand management strategies. Drawing on the dynamic capabilities view, the present study examines brand management practices among firms in an emerging country. Drawing on a survey of 224 firms in Turkey, the study first aims to segment firms in terms of their adoption level of brand management practices and then relate them to their overall firm and brand performances. A three-cluster solution emerging from a K-means cluster analysis reveals that firms show significant differences with respect to both performance dimensions. The findings of the study also provide evidence to the view that brand management practices add to the dynamic capabilities of emerging country firms. Finally, the study concludes with practical implications and avenues for future research

Post-Acquisition Strategies of Emerging Market Internationalizing Enterprises: The State of the Art in Research and Future Research Directions

A significant transformation in the world economy in the past few decades has been the emergence of internationalizing firms from the emerging economies to world markets. This phenomenon has received prominent research attention in the literature. Yet, post-expansion challenges faced by these firms and the strategies they have employed in gaining strategic advantages in their host markets and in transferring knowledge and capabilities to their home market firms has not been studied as extensively. This has led to a fragmented picture underscoring the need for a literature inventory and a prospective look forward. In this paper, we address this need by taking stock of the current literature, paint a synthesized picture of that literature’s landscape, and forward questions for future research. We also comment on the contributions that appear in this volume to fuel scholarly discussion on the questions raised in these papers

A comparison of international HRM practices by Indian and European MNEs : evidence from Africa

By comparing the HRM practices in Indian and European MNE subsidiaries located in four of the Southern African Development Community countries, this paper tests the relevance of the country of origin effect and analyses the strength of institutional and firm level influences. Examining data from 865 MNE subsidiaries obtained from the World Bank enterprise survey data, the paper finds that Indian MNEs have higher labour costs in relation to total sales than their European counterparts, that Indian MNEs make more use of temporary labour than their European counterparts, that Indian MNEs invest in less training than their European counterparts. No support is found for the hypothesis that Indian MNEs have a lower ratio of skilled workers in comparison to European-owned subsidiaries. The study shows that country of origin effects are weakened if they are not consistent with host country ideology and that as economies evolve so too do their expectations of HR policy and practices

High insecticidal activity of Leclercia adecarboxylata isolated from Leptinotarsa decemlineata (Col.: Chrysomelidae)

Colorado potato beetle (CPB), Leptinotarsa decemlineata (Say), is an important pest on solanaceous crops worldwide. CPB has developed resistance to insecticides used for its control. In this study, in order to find a more effective and safer biological control agent against L. decemlineata, we studied the bacterial flora of CPB, and tested them for insecticidal effects on it. The highest insecticidal effect determined on L. decemlineata within 5 days was 100% and this effect was exhibited by Ld1 isolate. According to the morphological, physiological and biochemical tests, and 16S rRNA sequencehomologies, Ld1 was identified as Leclercia adecarboxylata. This is the first time that this bacterium has been isolated from any insect pests. Our results indicate that Lecl. adecarboxylata may be valuable as a biological control agent for L. decemlineata

A new entomopathogenic nematode species for Turkey, Heterorhabditis megidis Poinar, Jackson & Klein 1987 (Rhabditida: Heterorhabditidae)

During a survey on the occurrence of entomopathogenic nematodes (EPNs) in the Eastern Black Sea region of Turkey, a heterorhabditid species was isolated using the Galleria-baiting technique. Based on morphology and morphometrics, the isolate was identified as Heterorhabditis megidis. Sequences of the ITS region of its rDNA confirmed this identification. The species is recorded for the first time from Turkey. A more intensive survey to determine the distribution of this species, covering all parts of the Black Sea region of Turkey, is currently underway