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Nom de la presentació




Titular sector in Catalonia and Spain
The third
Joan Cuevas
Subtítol
The de la presentació
Nomthird sector in Catalonia and Spain

 A brief history of the third sector
 XIX Century: Increase in associations helping working-class. Especially in
 Catalonia, where the Industrial Revolution is hitting deeply.

 2nd Spanish Republic (1931-1939): Democratic Constitution. Introduces
 Individual and political civil rights. Huge increase in the civil society
 organisations, especially in educational, social, cultural and community areas.

 Franco dictatorship (1939-1975): Democratic system abolished. No right of free
 association. All the social/community activities have to be managed and
 controlled by: the public administration, the Franco’s single party (Falange), the
 official surrounding institutions (as official Union) or the Church.

 During this period social welfare was provided above all by families, friends and
 neighbours.
The de la presentació
Nomthird sector in Catalonia and Spain

 A brief history of the third sector
 Transition and democratic regime (1976 – Currently):

 1. Social services evolution
 Policy makers wanted to design a social services public system without taking
 the civil organisations into account, because they were seen as too amateur. The
 policy makers wished to build a universal system.

 As time went on:
 - The control for social services switched from central government to regional
   governments.
 - The fiscal resources were not enough.
 - Sometimes the public authorities sought to support the civil society
   organisations to provide extra social welfare.

 This meant that as times went on social services evolved in different ways
 depending on the regional government. These policies directly affected the
 evolution of the third sector.
The de la presentació
Nomthird sector in Catalonia and Spain

 A brief history of the third sector
 Transition and democratic regime (1976 – Currently):

 2. Explosion of the association movement during the transition (1976-1982)
 and the years afterwards

 - Many hidden organisations during the dictatorship came to light.
    - Neighbourhood associations (all around Spain)
    - Esplais (leisure and non formal educational associations) (Catalonia)
    - Cultural organisations as “Òmnium Cultural” (Catalonia)

 - Creation of new organisations: Because citizens had the right to associate, but
 also because as time went on, the public sector needed the help of third sector
 organisations to provide social welfare.
The de la presentació
Nomthird sector in Catalonia and Spain

 A brief history of the third sector
 Transition and democratic regime (1976 – Currently):

 3. Public policies to promote the civil society

 Catalonia:
 - Creation of National Institute of Volunteering (Incavol) by Catalan Government,
   1991.
 - Release of National Association and Volunteering Plan (2008-2011)
 - Support Plan for the social third sector (2008-2010; 2011-)
 - Support Plan for the environmental third sector (2011-2014)

 Other regions:
 - Volunteering Plan Galicia (2006-2010)
 - Regional Volunteering Plan from Madrid (2006-2010)
 - Basque Volunteering Plan (2005-)
 - Andalucía Volunteering Plan (2003-)
The de la presentació
Nomthird sector in Catalonia and Spain

 Esplais & Caus movement
 - Young peoples’ organisations which offer after-school and weekend activities.
 - These organisations were born in Catalonia in the sixties. Initially they were
   volunteer based.
 - During the nineties these organisations started to professionalise. Currently 2
   of these movements have built huge professional structures.

 Currently:
 - More than 800 centres (esplais and caus)
 - More than 10,000 monitors and volunteers
 - Workforce: 11,957 employees (74% half-time)
 - These organisations are mainly non profit organisations, but there are also
   some private enterprises in this sector.
The de la presentació
Nomthird sector in Catalonia and Spain

 Esplais & Caus movement




                                         Source:
                                         jaumebarri.com
The de la presentació
Nomthird sector in Catalonia and Spain

 Pere Tarrés Foundation currently
 - Esplai movement: 154 Esplai centers, 12,040
   children, 3,981 monitors
 - Management of Social Work Faculty of Ramon Llull
   University: 1,251 students.
 - Social and educational training center: 14,642
   students.
 - Social program in formal education centers: 20,679
   children.
 - 39 research and consulting projects
 - Management of 44 nurseries
 - Management of 150 countryside leisure houses
 - 1,690 employees
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 The third sector is formed by non profit organisations. Strictly the following
 organisations:
 - Associations
 - Foundations
 - Social cooperatives
 - ‘Back-to-work’ enterprises

 In Spain and also in Catalonia the following institutions are not considered
 as third sector:
 - Mutuals
 - Universities
 - Social enterprises
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Civil society structure in Catalonia




                                         Social
                                      Third Sector




                           Volunteering              Environment
                              Sector                   al Third
                                                        Sector
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Civil society structure in Catalonia
 Social Third Sector: Organisations from the social area. All the organisations
 structured in a big umbrella organisation: Taula d’Entitats del Tercer Sector
 Social.

 Environmental Third Sector: Organisations from the environmental area.
 Recently organised in a big umbrella organisation:
 Obrador del Tercer Sector Ambiental.

 Volunteering Sector: Just associations and foundations with volunteers. (Only
 these organisations can manage volunteers in Catalonia).
 Structured in 5 areas: Culture, Community, Environmental,
 International/cooperation, Social. Each area has a different umbrella
 organisation/organisations.
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Taula d’Entitats del Tercer Sector Social


  o Established in 2003
  o Formed by 31
    umbrella member
    organisations (UMO)
    which contain a total
    of 4,000 single
    agency members


                                             Source: Taula d’Entitats del Tercer Sector
                                             Social
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Taula d’Entitats del Tercer Sector Social


                            Mission

      Influence social                       Reinforce the sector
           policies




      Improve social                                    Support
         welfare                Recognition          organisations
                                                  Source: Taula d’Entitats del Tercer Sector
                                                  Social
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Taula d’Entitats del Tercer Sector Social
  What do they do?

              Social Policies                             Third Sector
                                               • Biennial Congress planning
    • Public budgets analysis
                                               • Yearbook publication
    • Monitoring the legislative process of
                                               • Working in Quality Charter issues
    the Catalan Parliament
                                               • Conducting studies in Third Sector
    • Active participation in the process of
                                               related areas
    drafting new laws
                                               • Organising meetings and seminars
    • Participation in public advisory
                                               on specific topics
    boards
                                               • Social clauses in public
    • Drafting of government proposals in
                                               procurement
    electoral contests
                                               • Improving fiscal framework
    • Communication campaigns
                                               • Achieving greater social recognition
    • Institutional events

                                                          Source: Taula d’Entitats del Tercer Sector
                                                          Social
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Civil society structure in Spain




                     Social Third Sector
                                           Volunteering
                                              Sector
The de la presentació
Nomthird sector in Catalonia and Spain

 Structure of the third sector
 Civil society structure in Spain
 Social Third Sector: Organisations from the social area. All the organisations
 structured in a big umbrella organisation:
 Plataforma del Tercer Sector (recently created).

 Volunteering Sector: Just associations and foundations with volunteers.
 Different big organisations, one big umbrella organisation:
 Plataforma del Voluntariado de España.
The de la presentació
Nomthird sector in Catalonia and Spain

 Economic outlook
                                     UK 2005 (million €)                     UK % GDP
                  Total                                           144,426                   8.0
                  General
                  Charities                                         41,087                  2.3
                  Co-operatives                                     32,372                  1.8
                  Social
                  Enterprises                                       33,619                  1.9
                  Economic value
                  volunteering                                      28,638                  1.6

                  Third Social Sector:
                                    Catalonia 2008 (million €)             Catalonia % GDP
                  Total                                                550                2.8
                  Third Social Sector:
                                    Spain 2008 (million €)                   Spain % GDP
                  Total                                             15,519                  1.7

  Sources: UK data (Laurence Hopkins, Mapping the third sector; 2005); Catalan data (Observatori del Tercer Sector,
  Anuari d’entitats del tercer sector social; 2009); Spanish data (Fundación Luís Vives, Anuario del tercer sector
  Español; 2010)
The de la presentació
Nomthird sector in Catalonia and Spain

 Percentage of volunteers

 Survey recording percentage of people engaged in volunteer
 activities in the last month

 Catalonia (2009): 12.8%
 Spain -Active participation- (2006): 18% (not the same indicator)
 UK (2009): 25%




    Sources: Cat (Idescat, Enquesta Usos del temps 2010), Spain (Eurostat, Social eurobarometre
    2006), UK (Citizenship Survey: 2009-10)
The de la presentació
Nomthird sector in Catalonia and Spain

 Third Sector Workforce

                             Employees           Full time %         Women %
          Catalonia 2009               100,000                 62%                 73%
          Spain 2009                   529,029                 57%                 74%
          UK 2006                      634,000                 63%                 71%




  Big similarities between workforces. Similar proportion of full time
  workers and similar proportion of women.


    Sources: Cat (Observatori del tercer sector, L’Ocupació al tercer sector social, 2009), Spain
    (Fundación Luís Vives, Anuario del tercer sector Español; 2010), UK (Citizenship Survey: 2009-10)
The de la presentació
Nomthird sector in Catalonia and Spain

 Evolution Third Sector

 -   Huge increase in the sector since the end of Franco’s dictatorship.
 -   In the nineties the public authorities started to implement public
     policies promoting the third sector.
 -   In the last decade the public authorities have continued to promote the
     third sector, but they have also started to deliver public services
     through the third sector organisations.
 -   Between 2002 and 2006 the public services delivered by third sector
     organisations in Catalonia more than doubled (129%).
The de la presentació
Nomthird sector in Catalonia and Spain

 Main public policies to support the third sector
 Collaboration between public authorities and third sector:


            Third sector promotion and development
            • Spanish level: donation of 0.7% of income tax amount to
              third sector organisations
            • Catalan level:
              • National Association and Volunteering Plan
              • Third Sector Support Plan

            Delivering public services through third sector
            • Social and community services are a regional matter
            • In Catalonia: increased by 129% between 2002 and 2006
The de la presentació
Nomthird sector in Catalonia and Spain

 Third Sector Support Plan
 Plan funded by the Catalan government (Generalitat)
 Target: Third Sector Organisations

 Main objectives:
 - Improving funding access
 - Professionalisation and quality improvement
 - Improving the relationship between private sector and third sector
 - Simplifying the processes between the third sector organisations and
   public administration
The de la presentació
Nomthird sector in Catalonia and Spain

 National Association and Volunteering Plan
 Plan funded by the Catalan government (Generalitat)
 Target: Volunteers / Volunteer organisations / Society

 16 strategic lines (2011):
                                                 Strategic lines
          Collaboration and networking
          Volunteering training
          Community values: solidarity, suistainability, social coexistence.
          Volunteering promotion
          Political influence of volunteer organisation
          New relation framework between public authorities, volunteer organisations and enterprises
          Relation between volunteers and workforce
          Organisational structures, boards, quality and evaluation
          Volunteer management: Catch, incorporation, loyalty.
          Funding
          Variety of volunteering opportunities
          Participatory democracy
          Participation in the organisations
          Workforce management
          Equity, social justice, new social needs.
          Accountability and transparency
The de la presentació
Nomthird sector in Catalonia and Spain

 Main challenges

 •   Monitoring, evaluation, impact assessment
 •   Increase social relevance
 •   Accountability and transparency
 •   Increase loyalty of high skilled workforce
 •   Improve financial capacity
 •   Independence from public authorities
 •   What will be the impact of austerity policies?
The de la presentació
Nomthird sector in Catalonia and Spain

 Bibliography
 Pelegrí, X. Vilà, A. (2011) Sorgiment i evolució dels serveis socials a Catalunya. Els serveis socials a
 Catalunya, 1a ed. 125-144.

 Vilà, A. (2011) Sorgiment dels serveis socials a l’estat espanyol. Els serveis socials a Catalunya, 1a ed.
 111-122.

 Observatori del Tercer Sector (2009) Anuari 2009 del Tercer Sector Social de Catalunya. Barcelona:
 Taula d’Entitats del Tercer Sector Social.

 Generalitat de Catalunya (2008) Pla de Suport al Tercer Sector Social. Barcelona.

 Generalitat de Catalunya (2010) Pla Nacional de l’Associacionisme i el Voluntariat. Barcelona.

 Cabra de Luna, M. J., de Lorenzo García, R. (2005) El Tercer Sector en España: Ámbito, tamaño y
 perspectivas, Revista española del Tercer Sector 1: 95-134.

 Fundación Luis Vives (2010) Anuario del Tercer Sector de Acción Social de España. Madrid.

 Observatori del Tercer Sector (2009) L’ocupació al Tercer Sector Social de Catalunya. Barcelona.

 Laurence Hopckins (2010) Mapping the Third Sector: A context for social leadership. London.
Nom de la presentació




                 Consultoria i Estudis             Twitter: @consult_estudis
                 934 101 602 Ext. 3508                cie@peretarres.org
             Carolines, 10 08012 Barcelona   www.peretarres.org/consultoria-estudis

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Third sector spain and catalonia

  • 1. Nom de la presentació Titular sector in Catalonia and Spain The third Joan Cuevas Subtítol
  • 2. The de la presentació Nomthird sector in Catalonia and Spain A brief history of the third sector XIX Century: Increase in associations helping working-class. Especially in Catalonia, where the Industrial Revolution is hitting deeply. 2nd Spanish Republic (1931-1939): Democratic Constitution. Introduces Individual and political civil rights. Huge increase in the civil society organisations, especially in educational, social, cultural and community areas. Franco dictatorship (1939-1975): Democratic system abolished. No right of free association. All the social/community activities have to be managed and controlled by: the public administration, the Franco’s single party (Falange), the official surrounding institutions (as official Union) or the Church. During this period social welfare was provided above all by families, friends and neighbours.
  • 3. The de la presentació Nomthird sector in Catalonia and Spain A brief history of the third sector Transition and democratic regime (1976 – Currently): 1. Social services evolution Policy makers wanted to design a social services public system without taking the civil organisations into account, because they were seen as too amateur. The policy makers wished to build a universal system. As time went on: - The control for social services switched from central government to regional governments. - The fiscal resources were not enough. - Sometimes the public authorities sought to support the civil society organisations to provide extra social welfare. This meant that as times went on social services evolved in different ways depending on the regional government. These policies directly affected the evolution of the third sector.
  • 4. The de la presentació Nomthird sector in Catalonia and Spain A brief history of the third sector Transition and democratic regime (1976 – Currently): 2. Explosion of the association movement during the transition (1976-1982) and the years afterwards - Many hidden organisations during the dictatorship came to light. - Neighbourhood associations (all around Spain) - Esplais (leisure and non formal educational associations) (Catalonia) - Cultural organisations as “Òmnium Cultural” (Catalonia) - Creation of new organisations: Because citizens had the right to associate, but also because as time went on, the public sector needed the help of third sector organisations to provide social welfare.
  • 5. The de la presentació Nomthird sector in Catalonia and Spain A brief history of the third sector Transition and democratic regime (1976 – Currently): 3. Public policies to promote the civil society Catalonia: - Creation of National Institute of Volunteering (Incavol) by Catalan Government, 1991. - Release of National Association and Volunteering Plan (2008-2011) - Support Plan for the social third sector (2008-2010; 2011-) - Support Plan for the environmental third sector (2011-2014) Other regions: - Volunteering Plan Galicia (2006-2010) - Regional Volunteering Plan from Madrid (2006-2010) - Basque Volunteering Plan (2005-) - Andalucía Volunteering Plan (2003-)
  • 6. The de la presentació Nomthird sector in Catalonia and Spain Esplais & Caus movement - Young peoples’ organisations which offer after-school and weekend activities. - These organisations were born in Catalonia in the sixties. Initially they were volunteer based. - During the nineties these organisations started to professionalise. Currently 2 of these movements have built huge professional structures. Currently: - More than 800 centres (esplais and caus) - More than 10,000 monitors and volunteers - Workforce: 11,957 employees (74% half-time) - These organisations are mainly non profit organisations, but there are also some private enterprises in this sector.
  • 7. The de la presentació Nomthird sector in Catalonia and Spain Esplais & Caus movement Source: jaumebarri.com
  • 8. The de la presentació Nomthird sector in Catalonia and Spain Pere Tarrés Foundation currently - Esplai movement: 154 Esplai centers, 12,040 children, 3,981 monitors - Management of Social Work Faculty of Ramon Llull University: 1,251 students. - Social and educational training center: 14,642 students. - Social program in formal education centers: 20,679 children. - 39 research and consulting projects - Management of 44 nurseries - Management of 150 countryside leisure houses - 1,690 employees
  • 9. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector The third sector is formed by non profit organisations. Strictly the following organisations: - Associations - Foundations - Social cooperatives - ‘Back-to-work’ enterprises In Spain and also in Catalonia the following institutions are not considered as third sector: - Mutuals - Universities - Social enterprises
  • 10. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Civil society structure in Catalonia Social Third Sector Volunteering Environment Sector al Third Sector
  • 11. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Civil society structure in Catalonia Social Third Sector: Organisations from the social area. All the organisations structured in a big umbrella organisation: Taula d’Entitats del Tercer Sector Social. Environmental Third Sector: Organisations from the environmental area. Recently organised in a big umbrella organisation: Obrador del Tercer Sector Ambiental. Volunteering Sector: Just associations and foundations with volunteers. (Only these organisations can manage volunteers in Catalonia). Structured in 5 areas: Culture, Community, Environmental, International/cooperation, Social. Each area has a different umbrella organisation/organisations.
  • 12. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Taula d’Entitats del Tercer Sector Social o Established in 2003 o Formed by 31 umbrella member organisations (UMO) which contain a total of 4,000 single agency members Source: Taula d’Entitats del Tercer Sector Social
  • 13. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Taula d’Entitats del Tercer Sector Social Mission Influence social Reinforce the sector policies Improve social Support welfare Recognition organisations Source: Taula d’Entitats del Tercer Sector Social
  • 14. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Taula d’Entitats del Tercer Sector Social What do they do? Social Policies Third Sector • Biennial Congress planning • Public budgets analysis • Yearbook publication • Monitoring the legislative process of • Working in Quality Charter issues the Catalan Parliament • Conducting studies in Third Sector • Active participation in the process of related areas drafting new laws • Organising meetings and seminars • Participation in public advisory on specific topics boards • Social clauses in public • Drafting of government proposals in procurement electoral contests • Improving fiscal framework • Communication campaigns • Achieving greater social recognition • Institutional events Source: Taula d’Entitats del Tercer Sector Social
  • 15. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Civil society structure in Spain Social Third Sector Volunteering Sector
  • 16. The de la presentació Nomthird sector in Catalonia and Spain Structure of the third sector Civil society structure in Spain Social Third Sector: Organisations from the social area. All the organisations structured in a big umbrella organisation: Plataforma del Tercer Sector (recently created). Volunteering Sector: Just associations and foundations with volunteers. Different big organisations, one big umbrella organisation: Plataforma del Voluntariado de España.
  • 17. The de la presentació Nomthird sector in Catalonia and Spain Economic outlook UK 2005 (million €) UK % GDP Total 144,426 8.0 General Charities 41,087 2.3 Co-operatives 32,372 1.8 Social Enterprises 33,619 1.9 Economic value volunteering 28,638 1.6 Third Social Sector: Catalonia 2008 (million €) Catalonia % GDP Total 550 2.8 Third Social Sector: Spain 2008 (million €) Spain % GDP Total 15,519 1.7 Sources: UK data (Laurence Hopkins, Mapping the third sector; 2005); Catalan data (Observatori del Tercer Sector, Anuari d’entitats del tercer sector social; 2009); Spanish data (Fundación Luís Vives, Anuario del tercer sector Español; 2010)
  • 18. The de la presentació Nomthird sector in Catalonia and Spain Percentage of volunteers Survey recording percentage of people engaged in volunteer activities in the last month Catalonia (2009): 12.8% Spain -Active participation- (2006): 18% (not the same indicator) UK (2009): 25% Sources: Cat (Idescat, Enquesta Usos del temps 2010), Spain (Eurostat, Social eurobarometre 2006), UK (Citizenship Survey: 2009-10)
  • 19. The de la presentació Nomthird sector in Catalonia and Spain Third Sector Workforce Employees Full time % Women % Catalonia 2009 100,000 62% 73% Spain 2009 529,029 57% 74% UK 2006 634,000 63% 71% Big similarities between workforces. Similar proportion of full time workers and similar proportion of women. Sources: Cat (Observatori del tercer sector, L’Ocupació al tercer sector social, 2009), Spain (Fundación Luís Vives, Anuario del tercer sector Español; 2010), UK (Citizenship Survey: 2009-10)
  • 20. The de la presentació Nomthird sector in Catalonia and Spain Evolution Third Sector - Huge increase in the sector since the end of Franco’s dictatorship. - In the nineties the public authorities started to implement public policies promoting the third sector. - In the last decade the public authorities have continued to promote the third sector, but they have also started to deliver public services through the third sector organisations. - Between 2002 and 2006 the public services delivered by third sector organisations in Catalonia more than doubled (129%).
  • 21. The de la presentació Nomthird sector in Catalonia and Spain Main public policies to support the third sector Collaboration between public authorities and third sector: Third sector promotion and development • Spanish level: donation of 0.7% of income tax amount to third sector organisations • Catalan level: • National Association and Volunteering Plan • Third Sector Support Plan Delivering public services through third sector • Social and community services are a regional matter • In Catalonia: increased by 129% between 2002 and 2006
  • 22. The de la presentació Nomthird sector in Catalonia and Spain Third Sector Support Plan Plan funded by the Catalan government (Generalitat) Target: Third Sector Organisations Main objectives: - Improving funding access - Professionalisation and quality improvement - Improving the relationship between private sector and third sector - Simplifying the processes between the third sector organisations and public administration
  • 23. The de la presentació Nomthird sector in Catalonia and Spain National Association and Volunteering Plan Plan funded by the Catalan government (Generalitat) Target: Volunteers / Volunteer organisations / Society 16 strategic lines (2011): Strategic lines Collaboration and networking Volunteering training Community values: solidarity, suistainability, social coexistence. Volunteering promotion Political influence of volunteer organisation New relation framework between public authorities, volunteer organisations and enterprises Relation between volunteers and workforce Organisational structures, boards, quality and evaluation Volunteer management: Catch, incorporation, loyalty. Funding Variety of volunteering opportunities Participatory democracy Participation in the organisations Workforce management Equity, social justice, new social needs. Accountability and transparency
  • 24. The de la presentació Nomthird sector in Catalonia and Spain Main challenges • Monitoring, evaluation, impact assessment • Increase social relevance • Accountability and transparency • Increase loyalty of high skilled workforce • Improve financial capacity • Independence from public authorities • What will be the impact of austerity policies?
  • 25. The de la presentació Nomthird sector in Catalonia and Spain Bibliography Pelegrí, X. Vilà, A. (2011) Sorgiment i evolució dels serveis socials a Catalunya. Els serveis socials a Catalunya, 1a ed. 125-144. Vilà, A. (2011) Sorgiment dels serveis socials a l’estat espanyol. Els serveis socials a Catalunya, 1a ed. 111-122. Observatori del Tercer Sector (2009) Anuari 2009 del Tercer Sector Social de Catalunya. Barcelona: Taula d’Entitats del Tercer Sector Social. Generalitat de Catalunya (2008) Pla de Suport al Tercer Sector Social. Barcelona. Generalitat de Catalunya (2010) Pla Nacional de l’Associacionisme i el Voluntariat. Barcelona. Cabra de Luna, M. J., de Lorenzo García, R. (2005) El Tercer Sector en España: Ámbito, tamaño y perspectivas, Revista española del Tercer Sector 1: 95-134. Fundación Luis Vives (2010) Anuario del Tercer Sector de Acción Social de España. Madrid. Observatori del Tercer Sector (2009) L’ocupació al Tercer Sector Social de Catalunya. Barcelona. Laurence Hopckins (2010) Mapping the Third Sector: A context for social leadership. London.
  • 26. Nom de la presentació Consultoria i Estudis Twitter: @consult_estudis 934 101 602 Ext. 3508 cie@peretarres.org Carolines, 10 08012 Barcelona www.peretarres.org/consultoria-estudis