Carla Pereira

Abstract
In the chapter, we can find the recommendation for entrepreneurs. The authors are trying to answer the question: How should employers treat Generation Z employees? A complex analysis of the research carried out by the authors as well as other examples from Europe and other continents have been pointed out. A recommendation for enterprises has been included. © 2023 selection and editorial matter, Joanna Niezurawska, Radoslaw Antoni Kycia and Agnieszka Niemczynowicz; individual chapters, the contributors.

Abstract
É sabido que a digitalização será o grande desígnio das empresas e a condição essencial para a sua competitividade nos próximos anos. Sabe-se também que, embora a atual pandemia COVID-19 tenha acelerado a necessidade de digitalização em diferentes áreas do negócio, sendo o seu maior impacto notado ao nível das plataformas de e-commerce, a falta de uma visão digital, para as diferentes áreas, poderá deixar as empresas sem competências para atuar de forma competitiva num mercado já global. Assim, neste artigo, adotando uma metodologia Design Science, é proposta uma solução para a obtenção de uma radiografia do nível de Maturidade Digital da indústria transformadora na região do Tâmega e Sousa - Digital Industry Survey. Procura-se desta forma criar conhecimento sobre a realidade desta indústria, que permita apoiar as empresas nos desafios colocados pelo paradigma da Indústria 4.0.

Abstract
Industry 4.0 is a trendy concept that everyone is talking about. However there are several concepts and technologies attached to Industry 4.0. The concept is considered as the most recent industrial revolution and takes us to the domains of automation, digitalization and information, among others. The concept is trendy, but sometimes firms and employees are not able to follow new trends. This paper summarizes a research on the concepts of industry 4.0 and the 9 technologies commonly associated to Industry 4.0 umbrella. Most of the literature recognizes it as something that can bring several benefits to firms. However, it is also pointed out, that the adoption of these technologies relies in several factors. In this paper the focus is the human factors. A group of 260 persons participated in a questionnaire where were asked about their perceptions on industry 4.0 and its technologies. The main objective was to find different responses to Industry 4.0 technologies, according to age, education level, gender or field of studies. In general, all the individuals present a similar approach. Main differences were found on Big Data, Augmented Reality and Simulation technologies. © 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Abstract
Digitalization is undoubtedly a major challenge for companies in the coming years. Applying a Design Science methodology this paper aims to describe the process for the development of a solution for obtaining an overview of the Digital Maturity in the manufacturing industry of the region of Tamega e Sousa (an industrial region located in the north of Portugal). The evaluation process consisted of a sample of 53 companies that allowed to get a first picture of the region. Summing up, it is possible to say that a digital strategy is in the companies' plans with a focus on processes digitalization. In general, an overall digital strategy for the companies is in line with the marketing and human resources, in a middle position, with a few companies taking the lead, the majority following, and some others still now awakening to this reality.

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.