Having gotten divorced when my daughter was two years old, I know how hard it is to juggle the responsibilities of work, child care, school, after school activities, etc.  I was never in a position where I did not have to be in the office working at least forty hours a week, and often much more.  It was not easy, but I did it.  Very few people have jobs that allow them to work from home, although I know that the number is increasing.  But bottom line is, if this sort of arrangement has not been good for the company and Marissa Mayer believes changing this policy will help turn the company around and help increase profitability, then she has every right to demand that all employees work in their offices.  They will probably make arrangements to have a daycare facility at their headquarters, as so many large companies have done. But even if they do not, it is not the responsibility of the company to accommodate their employees.  If someone does not agree with the demands of their employment, they do not have to work there.