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This study aims to analyse the small business sector in Spain for institutional care. In the Autonomous Region of Valencia, this sector is represented by non‐profit institutions. Our results show that non‐profit centres easily fulfil the legal requirements, especially with regard to personnel. They are generally of high quality and receive a large amount of volunteer work and funds from donators. Small business centres show an accurate daily cost per user of up to €56.48, a substantially lower rate than those offered by large centres.  相似文献   
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