Abstract
E-auditing has been evolving along with the global phenomenon of digitization. Auditors are dealing with new technological challenges and there is the need for more sophisticated tools to support their activities. However, the digital processes used for identifying and validating inconsistencies in the organizations’ financial information are not very efficient. Due to the high number of violations occurrences of tax e-auditing rules, in which many of them turn out to be irrelevant; the auditors’ work is often hindered, which may lead to incomplete data analysis. In this paper, we propose an approach to the e-auditing process based on the SAF-T (PT) files semantics enrichment using a graph-based data structure representation format. Using a graph-based data representation, we can take advantage of another way to perform queries and discovery mechanisms to retrieve information and knowledge, easing the auditing process and consequently enhancing the outcome of the tax e-auditing rules application. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Abstract
Industry 4.0 confronts companies, in particular SMEs, with various technological, organizational and cultural challenges with great impact on traditional business models. This paradigmatic socio-technical shift, implies the redefinition of the role of people in the organisation, the integration of all organisational decision layers (from the factory floor to the decision support structures) and the digital connection of the entire value chain, including processes, people and machines. However, the lack of qualified resources and the lack of an holistic understanding of industry 4.0 derail SMES’ digital transformation journey. This research work discusses the need for industry 4.0 re-conceptualisation, tailored to SMES’ needs. A lightweight ontology is presented and discussed how it contributes to the organisation and structuring a Community Of Practice, to share knowledge in the context of SMES’ industry 4.0 initiatives. Despite of the discussed use case, the developed artefact might be used to assess SME’s digital readiness. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Abstract
IIoT platforms are a digital enabler for the industrial digital transformation, allowing the organisations to have a clear vision over its current status, promoting flexibility for a fast adjustment to market changes. The development of such a complex technological environment raises a two-fold concern: to promote a simpler modular customisation, and to promote the domain expert's involvement in the process. This requires a new approach on the specification of IIoT architecture, where the conceptualisation phase is crucial. In this context, semantics might play an impacting role, accommodating the multidisciplinary knowledge of IIoT architectures in a technological artefact, at the service of both technological architects and companies' domain experts. This paper discusses a semantic model to represent IIoT components, its conceptual relations, and technical constraints in a common view, supporting the construction of both IIoT concept and platforms within organisations.

Abstract
The economic development process associated with entrepreneurial ecosystems comprises different approaches and its understanding is vital for regional growth. The Polytechnic Institute of Porto is boosting its entrepreneurial ecosystem, to reinforce its action as an agent of economic and social development in the regions where it operates. The objective of the work was to propose the criteria for the construction of an analysis model that allows the identification of regional "strategic bets" that will support the development of proposals for the provision of support services that integrate with the regional business base and incorporate "Decision Intelligence" to performance of the "Entrepreneurial Regional Observatory of the Porto Startup Network." The methodology used was an exploratory research and, at the end, the initiatives taken and the results are presented.

Abstract
We are living in a digital age, which is characterized by an accelerated technological transformation. In this context, digital inequalities, which are often caused by the population's lack of technological knowledge, are increasingly accentuated and consequently, there is a growing need for training and digital inclusion of the population. This paper presents the initiative Capacid@de Digital: Tamega e Sousa Volunteer Network for Digital Training, proposed by School of Management and Technology of the Polytechnic of Porto. This initiative aims to digitally train the active and non-active population of Tamega and Sousa region, providing them digital skills that allow the execution of digital tasks necessary for the daily life of any citizen. In addition, the methodology used as basis for structuring this project is described.

Abstract
The consumer's profile and behaviour have undergone drastic changes in recent years, as a result of rapid technological developments associated with the proliferation of the Internet, which have boosted the growth of e-commerce. Retail needed to adopt new strategies to respond to new consumer demands leading to the development of omnichannel. The omnichannel strategy is centred on the consumer and aims to offer him/her a unique, consistent, and quality experience, through any contact point and wherever the consumer wants. However, most Portuguese retailers still opt for a multichannel strategy, where the physical shop and the online shop operate independently from each other. Although there are already some successful cases in Portugal, it can be considered that the use of omnichannel is still at an early stage. More publicity is needed so that retailers are aware of the concept and above all recognise the advantages of this new strategy. Before disclosure it is important to understand why companies work with both online and offline channels and do not opt for an omnichannel strategy. This study aims to analyse Portuguese companies that have not yet adopted an omnichannel strategy, to understand the barriers that make them unwilling to adopt this strategy. To this end, a quantitative research was carried out through the application of surveys to companies in different districts of Portugal to understand their position in relation to omnichannel and the reasons for not moving to this structure. The results obtained made it possible to describe the importance of omnichannel as a commercial and distribution strategy and analyse the reasons why its use by companies in Portugal is still extremely low. The lack of knowledge about the structure and management issues emerged as the biggest barriers.