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
Research on the Practical Paths of Vocational Education Serving the Development of Chongqing’s Local Characteristic Industries
Shi Lu
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p63
Research on the Profitability Model of Li Auto from the Value Chain Perspective
Yawen Jing
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p74
Applicability Analysis of Passive Building Energy Efficiency Technologies across Climate Zones
Junbin Li
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p86
Integrating Strategic Change, Evolutionary Ecology, and Neoinstitutionalism: Transformations in Community Higher Education amidst the Covid-19 Pandemic
Adriana M. Franco, Silvio P. O. Camilo, Elisabeth Wisbeck
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p90
Corporate Tax Avoidance from the Perspective of Agency Theory and Multi-Task Incentives
Yu Xianting
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p110
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
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p119
Dog Snowsuit Market Analysis: Consumer Behavior, Brand Positioning, and Strategic Recommendations
Jiayu Kang
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p128
Research on the Models and Pathways of Digital Inclusive Finance Empowering the Development of Enriching Industries in Chongqing’s Districts and Counties
Li Jinlin
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p138