ALBURAIK 1 ALBURAIK 1 ALBURAIK 4 Jassim alburaik L.Norals ENGL1010-76 October12, 14 Proposal The use of cell phones has become more popular since their invention. Everyday millions of people use mobile phones for communication and online research. The growth of mobile phone industry and technology has been instrumental in making these gadgets affordable to majority including children. Studies reveal potential harm in rising use cell phones by drivers. This research seeks to identify the relationship between cell phone use and car crashes in the USA. H0=the incremental car crash risk is proportional to time spent on the phone. H1= the incremental car crash risk is not proportional to time spent on the phone. The population of interest for this research is adults who are eligible to drive under the laws of the United States of America. The population that is accessible for this research consists of all American Students in the state of Illinois who meet the following criteria: 1) access to a vehicle; 2) posses a driving license 3)above the age of 18. According to Andrew Parkes, driver’s phone conversations impair the driver’s concentration more than passenger conversations. A simulation studies report from University of Utah concluded that drivers involved in passenger conversations performed far much better than lone drivers. The report attributed this to the replication of driving task and the traffic in their conversations. However, the report by the University of Utah has been heavily criticized by other research institutions. Meta-analysis by the University of Illinois appreciated the danger of passenger conversations. According to AAA (formerly American Automobile Association), passenger conversation was responsible for 11% of accidents related to distraction. The effects of texting while driving have been a matter of great interest lately. 50 percent of drivers between the age of 16 and 24 confessed to having texted while driving. Two thousand young drivers die annually from accidents related to texting. In May 2009, there was a much publicized car crash in Boston where a driver crashed texting his girlfriend. On September 12, 2008, A Union Pacificfreight train and a Metrolink commuter train had a collision in Los Angeles, California. The accident claimed the lives of 25 commuters. Investigations by National Transport Safety Board (NTBS) found out that the Metrolink train operator had been texting while operating the train. The investigation concluded that the engineer might have been distracted by numerous texts he sent while on duty. The use of phones while driving motor cars is very common today. However, this activity is considered dangerous given evidence relating cell phone use to a number of road accidents. Several states in the US have passed regulations forbidding use of phones while driving. Other states on the other hand allow the use of hands free gadgets. Some researchers believe that using hands free gad.

1. ALBURAIK 1
ALBURAIK 1
ALBURAIK 4
Jassim alburaik
L.Norals
ENGL1010-76
October12, 14
Proposal
The use of cell phones has become more popular since their
invention. Everyday millions of people use mobile phones for
communication and online research. The growth of mobile
phone industry and technology has been instrumental in making
these gadgets affordable to majority including children. Studies
reveal potential harm in rising use cell phones by drivers. This
research seeks to identify the relationship between cell phone
use and car crashes in the USA.
H0=the incremental car crash risk is proportional to time spent
on the phone.
H1= the incremental car crash risk is not proportional to time
spent on the phone.
The population of interest for this research is adults who are
eligible to drive under the laws of the United States of America.
The population that is accessible for this research consists of all
American Students in the state of Illinois who meet the
following criteria: 1) access to a vehicle; 2) posses a driving
license 3)above the age of 18.
According to Andrew Parkes, driver’s phone conversations
impair the driver’s concentration more than passenger
conversations. A simulation studies report from University of
Utah concluded that drivers involved in passenger conversations

2. performed far much better than lone drivers. The report
attributed this to the replication of driving task and the traffic
in their conversations.
However, the report by the University of Utah has been heavily
criticized by other research institutions. Meta-analysis by the
University of Illinois appreciated the danger of passenger
conversations. According to AAA (formerly American
Automobile Association), passenger conversation was
responsible for 11% of accidents related to distraction.
The effects of texting while driving have been a matter of great
interest lately. 50 percent of drivers between the age of 16 and
24 confessed to having texted while driving. Two thousand
young drivers die annually from accidents related to texting. In
May 2009, there was a much publicized car crash in Boston
where a driver crashed texting his girlfriend. On September 12,
2008, A Union Pacificfreight train and a Metrolink commuter
train had a collision in Los Angeles, California. The accident
claimed the lives of 25 commuters. Investigations by National
Transport Safety Board (NTBS) found out that the Metrolink
train operator had been texting while operating the train. The
investigation concluded that the engineer might have been
distracted by numerous texts he sent while on duty.
The use of phones while driving motor cars is very common
today. However, this activity is considered dangerous given
evidence relating cell phone use to a number of road accidents.
Several states in the US have passed regulations forbidding use
of phones while driving. Other states on the other hand allow
the use of hands free gadgets.
Some researchers believe that using hands free gadgets are not
safer than using handheld phones. The work involved in holding
a conversation causes increased risk of loss of concentration
while driving. Researchers from Carnegie Mellon University
found out that listening to phone conversations could cause up
to 37% decrease of functions in human being’s parietal lobe.

3. Parietal lobe is a part of the brain that integrates and manages
information such as temperature, taste and touch.
According to a research from the University of Utah, driving
while using a phone lowers a driver’s reaction time to levels
observed in drunken individuals. Cell phone results in
thousands of road accidents and car crashes annually since our
brain have difficulty managing several tasks simultaneously.
Using a hand held phone while driving increase car crash risks
by up to four times.
When people have conversations, they often have to give the
information they get due consideration. This concentration on
the information they receive from conversations competes for
the brain capacity and can cause impaired decisions.
Latest studies show 8 percent of drivers drive while using cell
phones; however, this statistics is expected to rise. Phone
conversations take driver’s concentration off the road. Not
withstanding the use of either handheld or hands-free phones,
the driver loses focus on his driving duty impairing the driver’s
judgment. Phone conversations leads to driving impairments as
shown below;
1. Inattention blindness: - drivers engaged in phone
conversations do not monitor everything they see on their
environment. This is a potential cause for harm since the driver
is not able to identify a potential danger or respond to
emergency circumstances effectively. Research shows that
drivers using mobile phones while driving fail to see half of the
objects on their driving setting.
2. Slow reaction time: - drivers using cell phones while driving
experienced slow response to emergency situations on the road.
3. Sticking to lanes: - drivers engaged in phone conversations
have problems sticking to their lanes. Using cell phones while
driving fast may cause weaving on the lanes leading to crashes.
Most drivers admit to the potential harm involved in using cell

4. phones while driving; however, confessed to using phones while
driving.
In the UK motorists caught using hand-held phones while
driving risk strict penalties in addition to a fine of 60 pounds.
This law was introduced to discourage rampant use of cell
phones by drivers and contempt of law. In Japan, it is illegal to
use either the hand-held or hands free mobile phones while
driving. New Zealand prohibits the use of hand held devices
while driving.
In the United States there is no national ban on the use of phone
while driving. However, a number of states have enforced laws
forbidding the use of phones or requiring that drivers use hands-
free gadgets. The state of Illinois was the 17th state to enforce
laws against the usage of phones while driving. As of 2010, 30
states had imposed regulations against texting and phone usage
while driving.
Public Health Law Research maintains a database of distracted
driving regulations in the US. This database contains full details
of legal requirements and restriction to use of communication
devices while driving for all states in the republic. According to
the database the first law restricting the use of mobile devices
by drivers was passed in 1992.
In Australia, state police use CCTV cameras to monitor drivers’
behavior on the roads. The cameras have the ability to notice
misbehaving drivers miles away. The police also use undercover
motorcycles to monitor motorists recording any offence the
drivers commit on the police officer’s camera. Countries like
the USA are also considering this measure.
The increased usage of mobile communication devices has led
to dangerous consequences leading to death, injury and
destruction of vehicles. Using mobile phone devices has been
linked to considerable rise in cases of distracted driving.
Distracted driving is a major cause of motor vehicle related
accidents in the United States of America. The use of
communication devices while driving leads to; - up to four

5. times probability of causing accidents – up to 50 percent slower
reaction time – lapses in concentration.
The NTSA reported that driver distraction caused 18% of
serious road accidents in 2010 resulting to death of over 3000
people and leaving close to half a million people wounded.
American teens are most notorious in using phone calls while
driving.
According to Pew survey, approximately 40% of teens in
United States of America confessed to being aware of drivers
using cell phones while driving. The Virginia Transportation
Institute (VTI) discovered that the use of text messages created
an accident risk 23 times worse than driving normally without
distraction. Young drivers within the age bracket of 18 and 20
years were majorly involved in automobile accidents. 11 percent
of them admitted to sending texts or receiving texts at the time
of the crash.
Works credit
Claire Laberge-Nadeau (October 2–5, 2005). Linking data from
different sources to estimate the risk of a collision when using a
cell phone while driving (PDF). Toronto, Canada.
Quit Googling yourself and drive: About 20% of drivers using
Web behind the wheel, study says. Los Angeles Times. March 4,
2011
Steitzer, Stephanie (July 14, 2010). Texting while driving ban,
other new Kentucky laws take effect today. The courier journal.
Retrieved October 17, 2014
Strayer D. L., Drews F. A. & Johnston W. A. (2003). Cell
Phone-Induced Failures of Visual Attention During Simulated
Driving.. Journal of Experimental Psychology: Applied 9(1):
23–32. doi: 10.1037/1076-898X.9.1.23. PMID 12710835
Hanowski, Richard (October 17, 2014). Driver Distraction in

6. Commercial Vehicle Operations Retrieved 2009-07-28.
Valencia, Milton (8 May 2009). "MBTA: Conductor in Boston
trolley crash was texting his girlfriend". The Boston Globe
McCartt AT, Hellinga LA, Bratiman KA. Cell phones and
driving: Review of research. Traffic Inj Prev 2006;7:89-106
[Last Name]
1
[Your Name]
[Instructor Name]
[Course Number]
[Date]
[Title]: [Subtitle]
[Research papers that use MLA format do not include a cover
page unless requested by
your instructor. Instead, start with the information shown at the

7. top of this page. Do not bold the
title or use all capital letters. Capitalize the first and last words
of the title, and all principal
words. If your paper includes a subtitle, separate it from the
title by a colon and space, as shown.
For more specific guidance on capitalization, see the
MLA Handbook for Writers of Research
Papers, 7th Edition (MLA 7
th
Edi
tion)
.]
[All text
—
including titles, quotations, notes, and list of works cited
—
uses double line
spacing. Body text and note text use a half
-
inch first
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inch hanging indent. Table titles and source text use a
quarter
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[MLA format discourages extensive use of content notes. But,
when you need to add
notes, you can use either endnotes or footnotes.
MLA 7th Edition

8. indicates that
you should use a
superscript, Arabic numeral at an appropriate place in the text
for the note reference. To begin
the note text, use the same numeral, not superscript, and
followed by a period.]
[If you use endnotes, they should be on a separate page, at
the end of your text and
preceding the list of works cited. If you use footnotes, consult
your professor for preferred
format.]
[Last Name] 1
[Your Name]
[Instructor Name]
[Course Number]
[Date]
[Title]: [Subtitle]
[Research papers that use MLA format do not include a cover
page unless requested by
your instructor. Instead, start with the information shown at the
top of this page. Do not bold the
title or use all capital letters. Capitalize the first and last words
of the title, and all principal
words. If your paper includes a subtitle, separate it from the
title by a colon and space, as shown.
For more specific guidance on capitalization, see the MLA
Handbook for Writers of Research
Papers, 7th Edition (MLA 7
th
Edition).]
[All text—including titles, quotations, notes, and list of works
cited—uses double line

9. spacing. Body text and note text use a half-inch first-line
indent. The list of works cited uses a
half-inch hanging indent. Table titles and source text use a
quarter-inch indent. Access all of
these text formats on the Home tab, in the Styles gallery.]
[MLA format discourages extensive use of content notes. But,
when you need to add
notes, you can use either endnotes or footnotes. MLA 7th
Edition indicates that you should use a
superscript, Arabic numeral at an appropriate place in the text
for the note reference. To begin
the note text, use the same numeral, not superscript, and
followed by a period.]
[If you use endnotes, they should be on a separate page, at the
end of your text and
preceding the list of works cited. If you use footnotes, consult
your professor for preferred
format.]
Homework
Reorganizations and Consolidated Tax Returns
Suppose you are a CPA, and you have a corporate
client that has been operating for several years. The company is
considering expansion through reorganizations. The company
currently has two (2) subsidiaries acquired through Type B
reorganizations. The client has asked you for tax advice on the
benefit of a Type A, C, or D reorganization over a Type B
reorganization. Additional facts regarding the issues are
reflected below.
· The company currently files a consolidated income tax return
with the two (2) subsidiaries acquired through a Type B
reorganization.
· ABC Corporation, a subsidiary targeted by the client for

10. takeover, has substantial net operating losses.
· XYZ Corporation and BB Corporation will be acquired as
subsidiaries in the next six (6) months.
Use the Internet to research the rules and income tax laws
regarding Types A, B, C, and D reorganizations and
consolidated tax returns. Be sure to use the six (6) step tax
research process in Chapter 1 and demonstrated in Appendix A
of your textbook as a guide for your written response.
Write a five to seven (5-7) page paper in which you:
1. Compare the long-term tax benefits and advantages of each
type of reorganization, and recommend the type of
reorganization that will be most beneficial to the client.
2. Suggest the type of reorganization the client should use for
the ABC Corporation based on your research. Justify the
response.
3. Propose a taxable acquisition structure for the client’s
planned acquisitions over a nontaxable reorganization. Assess
the value of a taxable transaction over a nontaxable
reorganization for the client.
4. Examine the value and limitations of including the ABC
Corporation if acquired as a wholly owned subsidiary in the
consolidated return, and provide a recommendation to your
client. Support the recommendation with applicable research.
5. Create a scenario that will allow the client to reduce any
disadvantages from filing a consolidated return as a member of
a controlled group.
6. Use the six (6) step tax research process, located in Chapter 1
and demonstrated in Appendix A of the textbook, to record your
research for communications to the client.
The specific course learning outcomes associated with this
assignment are:
· Prepare client, internal, and administrative documents that
appropriately convey the results of tax research and planning.
· Evaluate tax-planning strategies related to liquidating

11. distributions, acquisitions, and reorganizations.
· Create an approach to tax research that results in credible and
current resources.
· Research and analyze tax issues regarding consolidated tax
returns.
· Use technology and information resources to research issues in
organizational tax research and planning.
· Write clearly and concisely about organizational tax research
and planning using proper writing mechanics.
Name
Professor
Subject
Date
How using cell phones while driving is
dangerous
The use of cell phones has become more popular since their
invention. Everyday millions of people use mobile phones for
communication and online research. The growth of mobile
phone industry and technology has been instrumental in making
these gadgets affordable to majority including children. Studies
reveal potential harm in rising use cell phones by drivers.
The use of phones while driving motor cars is very common
today. However, this activity is considered dangerous given
evidence relating cell phone use to a number of road accidents.
Several states in the US have passed regulations forbidding use
of phones while driving. Other states on the other hand allow
the use of hands free gadgets.
Some researchers believe that using hands free gadgets are not
safer than using handheld phones. The work involved in holding
a conversation causes increased risk of loss of concentration
while driving. Researchers from Carnegie Mellon University
found out that listening to phone conversations could cause up
to 37% decrease of functions in human being’s parietal lobe.

12. Parietal lobe is a part of the brain that integrates and manages
information such as temperature, taste and touch.
According to Andrew Parkes, driver’s phone conversations
impair the driver’s concentration more than passenger
conversations. A simulation studies report from University of
Utah concluded that drivers involved in passenger conversations
performed far much better than lone drivers. The report
attributed this to the replication of driving task and the traffic
in their conversations.
However, the report by the University of Utah has been heavily
criticized by other research institutions. Meta-analysis by the
University of Illinois appreciated the danger of passenger
conversations. According to AAA (formerly American
Automobile Association), passenger conversation was
responsible for 11% of accidents related to distraction.
The effects of texting while driving have been a matter of great
interest lately. 50 percent of drivers between the age of 16 and
24 confessed to having texted while driving. Two thousand
young drivers die annually from accidents related to texting. In
May 2009, there was a much publicized car crash in Boston
where a driver crashed texting his girlfriend. On September 12,
2008, A Union Pacificfreight train and a Metrolink commuter
train had a collision in Los Angeles, California. The accident
claimed the lives of 25 commuters. Investigations by National
Transport Safety Board (NTBS) found out that the Metrolink
train operator had been texting while operating the train. The
investigation concluded that the engineer might have been
distracted by numerous texts he sent while on duty.
How a cell phone contributes to driving hazards
According to a research from the University of Utah, driving
while using a phone lowers a driver’s reaction time to levels
observed in drunken individuals. Cell phone results in
thousands of road accidents and car crashes annually since our
brain have difficulty managing several tasks simultaneously.
Using a hand held phone while driving increase car crash risks
by up to four times.

13. When people have conversations, they often have to give the
information they get due consideration. This concentration on
the information they receive from conversations competes for
the brain capacity and can cause impaired decisions.
Latest studies show 8 percent of drivers drive while using cell
phones; however, this statistics is expected to rise. Phone
conversations take driver’s concentration off the road. Not
withstanding the use of either handheld or hands-free phones,
the driver loses focus on his driving duty impairing the driver’s
judgment. Phone conversations leads to driving impairments as
shown below;
a. Inattention blindness: - drivers engaged in phone
conversations do not monitor everything they see on their
environment. This is a potential cause for harm since the driver
is not able to identify a potential danger or respond to
emergency circumstances effectively. Research shows that
drivers using mobile phones while driving fail to see half of the
objects on their driving setting.
b. Slow reaction time: - drivers using cell phones while driving
experienced slow response to emergency situations on the road.
c. Sticking to lanes: - drivers engaged in phone conversations
have problems sticking to their lanes. Using cell phones while
driving fast may cause weaving on the lanes leading to crashes.
Most drivers admit to the potential harm involved in using cell
phones while driving; however, confessed to using phones while
driving.
Legislation
In the UK motorists caught using hand-held phones while
driving risk strict penalties in addition to a fine of 60 pounds.
This law was introduced to discourage rampant use of cell
phones by drivers and contempt of law. In Japan, it is illegal to
use either the hand-held or hands free mobile phones while
driving. New Zealand prohibits the use of hand held devices

14. while driving.
In the United States there is no national ban on the use of phone
while driving. However, a number of states have enforced laws
forbidding the use of phones or requiring that drivers use hands-
free gadgets. The state of Illinois was the 17th state to enforce
laws against the usage of phones while driving. As of 2010, 30
states had imposed regulations against texting and phone usage
while driving.
Public Health Law Research maintains a database of distracted
driving regulations in the US. This database contains full details
of legal requirements and restriction to use of communication
devices while driving for all states in the republic. According to
the database the first law restricting the use of mobile devices
by drivers was passed in 1992.
In Australia, state police use CCTV cameras to monitor drivers’
behavior on the roads. The cameras have the ability to notice
misbehaving drivers miles away. The police also use undercover
motorcycles to monitor motorists recording any offence the
drivers commit on the police officer’s camera. Countries like
the USA are also considering this measure.
.
Conclusion
The increased usage of mobile communication devices has led
to dangerous consequences leading to death, injury and
destruction of vehicles. Using mobile phone devices has been
linked to considerable rise in cases of distracted driving.
Distracted driving is a major cause of motor vehicle related
accidents in the United States of America. The use of
communication devices while driving leads to; - up to four
times probability of causing accidents – up to 50 percent slower
reaction time – lapses in concentration.
The NTSA reported that driver distraction caused 18% of
serious road accidents in 2010 resulting to death of over 3000
people and leaving close to half a million people wounded.
American teens are most notorious in using phone calls while
driving.

15. According to Pew survey, approximately 40% of teens in
United States of America confessed to being aware of drivers
using cell phones while driving. The Virginia Transportation
Institute (VTI) discovered that the use of text messages created
an accident risk 23 times worse than driving normally without
distraction. Young drivers within the age bracket of 18 and 20
years were majorly involved in automobile accidents. 11 percent
of them admitted to sending texts or receiving texts at the time
of the crash.
.
Reference
Claire Laberge-Nadeau (October 2–5, 2005). Linking data from
different sources to estimate the risk of a collision when using a
cell phone while driving (PDF). Toronto, Canada.
Quit Googling yourself and drive: About 20% of drivers using
Web behind the wheel, study says. Los Angeles Times. March 4,
2011
Steitzer, Stephanie (July 14, 2010). Texting while driving ban,
other new Kentucky laws take effect today. The courier journal.
Retrieved October 17, 2014
Strayer D. L., Drews F. A. & Johnston W. A. (2003). Cell
Phone-Induced Failures of Visual Attention During Simulated
Driving.. Journal of Experimental Psychology: Applied 9(1):
23–32. doi: 10.1037/1076-898X.9.1.23. PMID 12710835
Hanowski, Richard (October 17, 2014). Driver Distraction in
Commercial Vehicle Operations Retrieved 2009-07-28.
Valencia, Milton (8 May 2009). "MBTA: Conductor in Boston
trolley crash was texting his girlfriend". The Boston Globe
McCartt AT, Hellinga LA, Bratiman KA. Cell phones and
driving: Review of research. Traffic Inj Prev 2006;7:89-106