AL-ATWI, Muhannad; OBAID, Aram. Human capital efficiency and its impact on added value . Journal of Kufa Studies Center, Kufa, Najaf, IRAQ, v. 1, n. 73(B), p. 61–90, 2026. DOI: 10.36322/jksc.v1i73(B).16826. Disponível em: https://journal.uokufa.edu.iq/index.php/ksc/article/view/16826. Acesso em: 26 aug. 2026.