Vol. 14 No. 1 (2026)

Articles

• A Unified Theory of Value and Innovation: Integrating Technological Production and Cultural Construction

  Manuel T. Fernandes

  p1

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• A Case Study of Financial Fraud at ST Huātōng Based on the GONE Theory

  Guo Miaodan, Liu Yi, Liu Xiaobing

  p14

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• Economic Security Impacts and Risk Prevention for China under the US-EU Trade Agreement

  Liu Xiaobing, Wang Yingying, Peng Cheng

  p24

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• Under the EU-US Economic and Trade Agreement: Risk Impacts and Response Strategies for Chongqing-EU Economic and Trade Cooperation

  Zhang Yinhong, Wang Zejin, Peng Anke

  p40

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• Governance Pathways for Tax Risk Management by Tax Type in Sichuan Tobacco

  Tong Chen, Lu Qiao, Xiaowen Liu

  p54

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• Research on the Practical Paths of Vocational Education Serving the Development of Chongqing’s Local Characteristic Industries

  Shi Lu

  p63

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• Research on the Profitability Model of Li Auto from the Value Chain Perspective

  Yawen Jing

  p74

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• Applicability Analysis of Passive Building Energy Efficiency Technologies across Climate Zones

  Junbin Li

  p86

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• Integrating Strategic Change, Evolutionary Ecology, and Neoinstitutionalism: Transformations in Community Higher Education amidst the Covid-19 Pandemic

  Adriana Franco, Silvio Camilo, Elisabeth Wisbeck

  p90

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• Strategic Sales Management and Cross-Border Sourcing Optimization in the Global Trade of Botanical Raw Materials: A Case Study on Chinese-Origin Extracts and Natural Sweeteners

  Liu Jiawu

  p119

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• Dog Snowsuit Market Analysis: Consumer Behavior, Brand Positioning, and Strategic Recommendations

  Jiayu Kang

  p128

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• Research on the Models and Pathways of Digital Inclusive Finance Empowering the Development of Enriching Industries in Chongqing’s Districts and Counties

  Li Jinlin

  p138

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• Corporate Tax Avoidance from the Perspective of Agency Theory and Multi-Task Incentives

  Yu Xianting

  p110

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