Ikram Mohammed Awad, and Arrak Aboud Umeir. “The Role of Strategic Capital in Enhancing the Competitive Position: A Descriptive and Analytical Study of the Kubaisa Cement Factory ”. Tikrit Journal of Administrative and Economic Sciences, vol. 21, no. 70, part 2, June 2025, pp. 65-86, doi:10.25130/tjaes.21.70.2.4.