Search Results (3)

The Real Decreto-ley 13/2022 has amended the framework governing the calculation of Social Security contributions for Spanish self-employed workers. This framework obligates taxpayers to the annual revenue projection, under the possibility of lending money for free or paying unexpected taxes at the end of the year in the case of deviations. To address this issue, the Declarando firm has developed an algorithm to recommend the optimal contributions that combines a Simple Moving Average forecasting method with an offset-adjustment technique. This paper examines how this strategy can be improved by cleaning the input data and combining different forecasts using an Ensemble-based approach. After testing experimentally various alternatives, a promising strategy involves employing a median-based Ensemble on preprocessed data. Although this Ensemble-based approach significantly reduces forecasting errors, the improvements are diluted when the predictions are combined with the offset-adjustment process. Full article

Self-compassion is a multifaceted construct that represents compassion turned inward and involves approaching one’s failure and inadequacy with kindness. To measure these self-compassionate behaviors, the Self-Compassion Scale—Short Form (SCS-SF) is one of the most widely used and has been recurrently employed in the healthcare arena. Specifically, self-compassion has been pointed out as essential for providing compassionate care and maintaining healthcare workers balance. Aim: The aim of this study is twofold: (1) to provide evidence of the psychometric properties of the SCS-SF in a sample of Spanish nurses and (2) to study of its role as a protector of Spanish nurses professional quality of life and well-being during the COVID-19 pandemic. Methods: A sample of 115 Spanish nurses was studied. Mean age was 43.79 years old (SD = 10.99); 84.3% were women. The factorial structure of the SCS-SF was studied with competitive confirmatory factor analysis (CFA). Finally, a full structural equation model was tested, in which positive and negative self-compassion predicted professional quality of life, and professional quality of life, in turn, predicted well-being. Results: Three a priori structures were compared: one-factor, two-factor, and six-factor model. The two-factor solution, positive and negative self-compassion, was retained as the best structure to represent the data. Regarding the predictive model, the two poles of self-compassion predicted professional quality of life prediction, and professional quality of life positively predicted well-being, showing a strong relationship. Conclusion: Self-compassion can be an important resource for nurses’ balance, promoting adequate professional quality of life and their well-being. Full article

In the new work environment, self-employment as a formula and entrepreneurship as an attitude have gained prominence as a means to foster a more competitive economy and increase employment opportunities. Having an entrepreneurial attitude, in addition to being positive on a work level, can also have positive effects on the health of the entrepreneur. The objective of this study is to analyze the relationship between an entrepreneurial attitude and its influence on the general health of Spanish self-employed workers who possess these skills, compared to those who lack them. A cross-sectional descriptive study was carried out through random sampling of 1148 self-employed professionals throughout Spain from 21 different economic sectors. The results show the existence of a negative relationship between entrepreneurial attitude and age, that is to say, an entrepreneurial attitude decreases with age. With the sex variable, women show less entrepreneurial attitude and with mental health, decreased mental health was shown in those with a greater entrepreneurial attitude. On the other hand, there is a positive linearity between a positive attitude and the social function of the state of health. Full article