So .. consider forigners who come to your country ... they face barriers of language, customs, etc. If your mom is multi-lingual (or can work with a translator), she could build a speciality service where she helps people of a specific set of foreign countries visit your country. Basically, help with hotels, local customs, etc. This isn't necessarily just an Internet-based business but can likely be done from home (using a combo of the net and a telephone).