A video of a tractor on a farm near River Road in Lincoln. The tractor is making several passes over a liquefaction blister with a rotary hoe. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
A video of a tractor on a farm near River Road in Lincoln. The tractor is making a second pass over a liquefaction blister with a power harrow. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
A video of a tractor on a farm near River Road in Lincoln. The tractor is pulling a power harrow over a liquefaction blister. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
A video of a dug-out soil pit on a farm near River Road in Lincoln. There is a thick layer of saturated sand between the topsoil and the subsoil where the grass roots end. The saturated soil is collapsing as a result of contractor Tony Fisher, of Fisher Agriculture Ltd, having jumped lightly up and down on the edge of the pit.
A video of a dug-out soil pit on a farm near River Road in Lincoln. There is a thick layer of saturated sand between the topsoil and the subsoil where the grass roots end. The saturated soil is collapsing as a result of contractor Tony Fisher, of Fisher Agriculture Ltd, jumping lightly up and down on the edge of the pit.
A video of a tractor on a farm near River Road in Lincoln. The tractor is pulling a power harrow over a liquefaction blister. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
A video of contractor Tony Fisher, of Fisher Agricultural Ltd, jumping lightly up and down on the edge of a dug-out soil pit on a farm near River Road in Lincoln. There is a thick layer of saturated sand between the topsoil and the subsoil where the grass roots end. The saturated soil starts to collapse as a result of the movement.
A close-up video of liquefied soil on a farm near River Road in Lincoln. Contractor Tony Fisher, of Fisher Agricultural Ltd, is jumping lightly up and down to demonstrate the soil's jelly-like structure.
A video of a tractor on a farm near River Road in Lincoln. The tractor is making a several passes over a sand volcano with a rotary hoe. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
A video of a tractor on a farm near River Road in Lincoln. The tractor is passing over a large sand volcano with a power harrow. This was one of several soil-remediation techniques tested on farms affected by the 4 September 2010 earthquake.
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Following the 2010-2011 earthquakes in Canterbury, New Zealand, the University of Canterbury (UC) was faced with the need to respond to major challenges in its teaching and learning environment. With the recognition of education as a key component to the recovery of the Canterbury region, UC developed a plan for the transformation and renewal of the campus. Central to this renewal is human capital – graduates who are distinctly resilient and broadly skilled, owing in part to their living and rebuilding through a disaster. Six desired graduate attributes have been articulated through this process: knowledge and skills of a recognized subject, critical thinking skills, the ability to interpret information from a range of sources, the ability to self-direct learning, cultural competence, and the recognition of global connections through social, ethical, and environmental values. All of these attributes may readily be identified in undergraduate geoscience field education and graduate field-based studies, and this is particularly important to highlight in a climate where the logistical and financial requirements of fieldwork are becoming a barrier to its inclusion in undergraduate curricula. Fieldwork develops discipline-specific knowledge and skills and fosters independent and critical thought. It encourages students to recognize and elaborate upon relevant information, plan ways to solve complicated problems, execute and re-evaluate these plans. These decisions are largely made by the learners, who often direct their own field experience. The latter two key graduate attributes, cultural competence and global recognition of socio-environmental values, have been explicitly addressed in field education elsewhere and there is potential to do so within the New Zealand context. These concepts are inherent to the sense of place of geoscience undergraduates and are particularly important when the field experience is viewed through the lens of landscape heritage. This work highlights the need to understand how geoscience students interact with field places, with unique implications for their cultural and socio-environmental awareness as global citizens, as well as the influence that field pedagogy has on these factors.
In this paper, we consider how religious leaders and Civil Defence authorities might collaborate to establish a two-way information conduit during the aftermath of a disaster. Using surveys and in-person interviews, clergy in different Christian denominations were asked about their roles in the earthquake, the needs of their congregations and the possibilities and obstacles to deeper collaboration with Civil Defence authorities.
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.