Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
A photograph of a band playing to a crowd of students outside the UCSA building during the 2008 end-of-year Tea Party event.
Photograph captioned by Fairfax, "Aftermath of the earthquake in Christchurch where the cleanup has begun. Historic buildings around Christchurch received varying degrees of damage".
Photograph captioned by Fairfax, "Earthquake damage in central Christchurch after a 6.3 earthquake. PGG-Wrightson building on Cambridge Terrace where people are trapped".
A photograph looking west down Worcester Street towards the ChristChurch Cathedral. Fences surrounding damaged buildings and rubble can be seen in the distance.
A photograph of the Pills for Thrills building on Worcester Street which suffered damage from a fire caused by the 4 September 2010 earthquake.
20130827_2621_1D3-47 Looking towards Cathedral Square Where once were buildings! From the corner of Armagh Street and Oxford Terrace. #4147
Oxford Terrace Baptist Church from the car park. Madras Street is the other side of the building, the Central Fire Station is behind me.
The side wall of the building on the left collapsed onto their roof, collapsing it into the stonemasons store. Several gravestones were also damaged!
This 2 storey building has been condemned after its roof collapsed during the magnitude 7.1 earthquake in Christchurch on Saturday 4-9-2010.
This 2 storey building has been condemned after its roof collapsed during the magnitude 7.1 earthquake in Christchurch on Saturday 4-9-2010.
The Westpac building suffered damage at its beam / column joints during the magnitude 7.1 earthquake that struck Christchurch on Saturday 4 September 2010.
The now vacated Christchurch City Council building suffered some damage in the magnitude 7.1 earthquake that struck Christchurch on Saturday 4 September 2010.
This 2 storey building has been condemned after its roof collapsed during the magnitude 7.1 earthquake in Christchurch on Saturday 4-9-2010.
This 2 storey building has been condemned after its roof collapsed during the magnitude 7.1 earthquake in Christchurch on Saturday 4-9-2010.
The now vacated Christchurch City Council building suffered some damage in the magnitude 7.1 earthquake that struck Christchurch on Saturday 4 September 2010.
On 22 February 2011, Ōtautahi Christchurch was struck by a devastating earthquake. The city was changed forever: lives were lost, buildings destroyed and much of the city’s infrastructure needed to be repaired or replaced. One of the unexpected outcomes of the process of recovery was the volume of archaeological work that was carried out in the city, including the substantial amount of buildings archaeology that was undertaken (that is, recording standing buildings prior to and during their demolition, using archaeological techniques). Amongst the numerous buildings recorded in this way were 101 houses from across the city (but concentrated in those areas hit hardest by the earthquakes), built between 1850 and 1900. This work yielded a wealth of data about what houses in the city looked like in the nineteenth century. It is this data that forms the core of my thesis, providing an opportunity to examine the question of what life was like in nineteenth century Christchurch through these houses and the people who built them. Christchurch was founded in 1850 by European settlers, most of whom were English. These people came to New Zealand to build a better life for themselves and their families. For many of them, this ‘better life’ included the possibility of owning their own home and, in some instances, building that house (or at least, commissioning its construction). The buildings archaeology data collected following the Canterbury earthquakes enabled a detailed analysis of what houses in the city looked like in the nineteenth century – their form, and both their external and internal appearance – and how this changed as the century progressed. A detailed examination of the lives of those who built 21 of the houses enabled me to understand why each house looked the way it did, and how the interplay of class, budget and family size and expectations (amongst other factors) shaped each house. It is through these life stories that more about life in Christchurch in the nineteenth century was revealed. These are stories of men and women, of success and failure, of businesses and bankruptcies. There are themes that run through the stories: class, appearances, death, religion, gender, improvement. Just as importantly, though, they reveal the everyday experiences of people as they set about building a new city. Thus, through the archaeology of the houses and the history of the people who built them, an earthquake has revealed more about life in nineteenth century Christchurch, as well as providing the means for a deeper understanding of the city’s domestic architecture.
The Canterbury earthquakes of 2010 and 2011 have shone the spotlight on a number of tax issues. These issues, and in particular lessons learned from them, will be relevant for revenue authorities, policymakers and taxpayers alike in the broader context of natural disasters. Issues considered by this paper include the tax treatment of insurance monies. For example, building owners will receive pay-outs for destroyed assets and buildings which have been depreciated. Where the insurance payment is more than the adjusted tax value, there will be a taxable "gain on sale" (or depreciation recovery income). If the building owner uses those insurance proceeds to purchase a replacement asset, legislative amendments specifically enacted following the earthquakes provide that rollover relief of the depreciation recovery income is available. The tax treatment of expenditure to seismically strengthen a building is another significant issue faced by building owners. Case law has determined that this expenditure will usually be capital expenditure. In the past such costs could be capitalised to the building and depreciated accordingly. However, since the 2011-2012 income year owners have been prohibited from claiming depreciation on buildings and therefore currently no deduction is available for such strengthening expenditure (whether immediate or deferred). This has significant potential implications for landlords throughout New Zealand facing significant seismic retrofit costs. Incentives, or some form of financial support, whether delivered through the tax system or some other mechanism may be required. International Financial Reporting Standards (IFRS) require insurance proceeds, including reimbursement for expenditure of a capital nature, be reported as income while expenditure itself is not recorded as a current period expense. This has the effect of overstating current income and creating a larger variation between reported income for accounting and taxation purposes. Businesses have obligations to maintain certain business records for tax purposes. Reconstructing records destroyed by a natural disaster depends on how the information was originally stored. The earthquakes have demonstrated the benefits of ‘off-site’ (outside Canterbury) storage, in particular electronic storage. This paper considers these issues and the Inland Revenue Department (Inland Revenue) Standard Practice Statement which deals with inter alia retention of business records in electronic format and offshore record storage. Employer provided accommodation is treated as income to the benefitting employee. A recent amendment to the Income Tax Act 2007 retrospectively provides that certain employer provided accommodation is exempt from tax. The time aspect of these rules is extended where the employee is involved in the Canterbury rebuild and comes from outside the region.
Earthquake Engineering is facing an extraordinarily challenging era, the ultimate target being set at increasingly higher levels by the demanding expectations of our modern society. The renewed challenge is to be able to provide low-cost, thus more widely affordable, high-seismic-performance structures capable of sustaining a design level earthquake with limited or negligible damage, minimum disruption of business (downtime) or, in more general terms, controllable socio-economical losses. The Canterbury earthquakes sequence in 2010-2011 has represented a tough reality check, confirming the current mismatch between societal expectations over the reality of seismic performance of modern buildings. In general, albeit with some unfortunate exceptions, modern multi-storey buildings performed as expected from a technical point of view, in particular when considering the intensity of the shaking (higher than new code design) they were subjected to. As per capacity design principles, plastic hinges formed in discrete regions, allowing the buildings to sway and stand and people to evacuate. Nevertheless, in many cases, these buildings were deemed too expensive to be repaired and were consequently demolished. Targeting life-safety is arguably not enough for our modern society, at least when dealing with new building construction. A paradigm shift towards damage-control design philosophy and technologies is urgently required. This paper and the associated presentation will discuss motivations, issues and, more importantly, cost-effective engineering solutions to design buildings capable of sustaining low-level of damage and thus limited business interruption after a design level earthquake. Focus will be given to the extensive research and developments in jointed ductile connections based upon controlled rocking & dissipating mechanisms for either reinforced concrete and, more recently, laminated timber structures. An overview of recent on-site applications of such systems, featuring some of the latest technical solutions developed in the laboratory and including proposals for the rebuild of Christchurch, will be provided as successful examples of practical implementation of performance-based seismic design theory and technology.