Next Business Model 2026

Pervasive Digital Services for People’s Well-Being, Inclusion and Sustainable Development

This book constitutes the refereed proceedings of the 24th IFIP WG 6.11 Conference on e-Business, e-Services and e-Society, I3E 2025, held in Limassol, Cyprus, during September 9–11, 2025. The 34 full papers presented in this volume were carefully reviewed and selected from 73 submissions. They were organized in topical sections as follows: Smart Public Services and Technologies; AI-driven Services and Business Innovation; Decision-making and Digital Risk Management; Ethics, Well-being and Sustainability in Digital Society; Systematic Reviews and Comparative Studies.

Intermediate Accounting

MINDSHIFT - AI for Small Business Owners

As we close another fast-moving year for entrepreneurs, one truth has become impossible to ignore: AI is no longer a future trend—it’s the new backbone of smart, resilient businesses. From forecasting next year’s expenses to making day-to-day decisions faster, AI tools are now stepping into roles once handled only by teams of analysts and strategists. This special year-end issue of MINDSHIFT focuses on one mission: to help small business owners understand and harness AI the way large companies already do. We break down how corporations use AI for budget hearings, data-driven forecasting, and strategic planning—and translate those tools into practical, digestible steps for micro and small enterprises. Inside, you’ll find three AI-powered business concepts—Smart Café, Smart Laundry Shop and Smart Barbershop—plus a complete blueprint you can use to plan, budget, and sharpen your operations before the year ends. Whether you’re running a neighborhood shop, a service-based hustle, or a growing startup, this issue gives you the clarity to step confidently into 2026. As the season of reflection and planning begins, may this edition guide you toward smarter decisions, efficient systems, and opportunities that AI can unlock for your business. Here’s to closing the year strong—and starting the next one even smarter.