Many organizations and employers encourage flexibility in work timing, part time job and environment of work from home for their employees which also include light duties to the employees. But the same is not true for every department and sector. Considering manufacturing field, James and his colleagues in the year 2002 noticed that it was really impossible to assign light duties to the employees. In addition to the same, other departments were reluctant to welcome employees from different department as it might change the pattern of work and habits. Majorly in manufacturing field, the issue with budge is highly noticed as the payment on equipment are pretty high than expected.