Applying The Circular Business Model To Improve Operational Excellence: A Case Study At Daura Refinery. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 93–116, 2025. DOI: 10.34093/3wjpkg95. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2047. Acesso em: 30 apr. 2025.