The 'Bed Desk/Study Desk' is perfect for students. This model of efficiency is small enough to fit anywhere -- even a cramped dorm room or office. In desk position, the bed portion is hidden and with the help of two levers can be transformed into a bed without disturbing the items on the desk.
Offices might benefit greatly from the Bed Desk/Study Desk by allowing employees to nap comfortably on the job after a big lunch. This piece of furniture could be the start of siesta in North America, but that's probably wishful thinking.