“Applying The Circular Business Model To Improve Operational Excellence: A Case Study At Daura Refinery”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 70 (March 31, 2025): 93–116. Accessed April 30, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2047.