One thing most people don't think about is the environmental impact of offices. The amount of resources needed to build that office, decorate the office, heat/cool the office, clean the office and then the resources needed to employees to come to/from the office. If employees make a serious effort to actually put in a full 8 hours at home and reward their employers for offering work at home options it can be a great win-win situation.
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Working from home tends to be less stressful to the body any one can accomplish than at an office.