Vol 14, No 1 (2026)

Journal of Business Theory and Practice Vol. 14, No. 1, 2026, Online Version First

Table of Contents

Articles

A Unified Theory of Value and Innovation: Integrating Technological Production and Cultural Construction
Manuel T. Fernandes
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p1
A Case Study of Financial Fraud at ST Huātōng Based on the GONE Theory
Guo Miaodan, Liu Yi, Liu Xiaobing
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p14
Economic Security Impacts and Risk Prevention for China under the US-EU Trade Agreement
Liu Xiaobing, Wang Yingying, Peng Cheng
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p24
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
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p40
Governance Pathways for Tax Risk Management by Tax Type in Sichuan Tobacco
Tong Chen, Lu Qiao, Xiaowen Liu
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p54