This is a simple idea.Normally in a bus we see that seats will be facing front of the bus. And when the driver suddenly applies brakes in case of accidents, passengers are injured as they hit their front seats. This could be avoided by having the seats facing the rear so that passengers seated will be facing rear and in case of sudden brakes, at first they would be pulled towards front side which will be safe and so they realize that there is an accident, and they prepare to save themselves, by holding the front seats etc.
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The strains experienced by the body during crashes are pretty complex, regardless of which way you're facing. There is also the issue of disorientation during regular driving—rear facing seats on buses work because they aren't capable of the tight turns and acceleration of smaller vehicles. Finally, when people are able to see where they're going, their expectations help their muscular counteractions to the forces to which they are subjected.
That said, my family van has bucket seats that can be rotated to face rear. An interesting ride, but the seats had no headrests. Luckily, my dad is the paragon of perfect driving. Rear-facing seats in a car may help designers reduce drag from the cabin, but they compete with the driver side for recline room.