The paper presents preliminary findings from comprehensive research studies on the liquefaction-induced damage to buildings and infrastructure in Christchurch during the 2010-2011 Canterbury earthquakes. It identifies key factors and mechanisms of damage to road bridges, shallow foundations of CBD buildings and buried pipelines, and highlights the implications of the findings for the seismic analysis and design of these structures.
This is an interim report from the research study performed within the NHRP Research Project “Impacts of soil liquefaction on land, buildings and buried pipe networks: geotechnical evaluation and design, Project 3: Seismic assessment and design of pipe networks in liquefiable soils”. The work presented herein is a continuation of the comprehensive study on the impacts of Christchurch earthquakes on the buried pipe networks presented in Cubrinovski et al. (2011). This report summarises the performance of Christchurch City’s potable water, waste water and road networks through the 2010-2011 Canterbury Earthquake Sequence (CES), and particularly focuses on the potable water network. It combines evidence based on comprehensive and well-documented data on the damage to the water network, detailed observations and interpretation of liquefaction-induced land damage, records and interpretations of ground motion characteristics induced by the Canterbury earthquakes, for a network analysis and pipeline performance evaluation using a GIS platform. The study addresses a range of issues relevant in the assessment of buried networks in areas affected by strong earthquakes and soil liquefaction. It discusses performance of different pipe materials (modern flexible pipelines and older brittle pipelines) including effects of pipe diameters, fittings and pipeline components/details, trench backfill characteristics, and severity of liquefaction. Detailed breakdown of key factors contributing to the damage to buried pipes is given with reference to the above and other relevant parameters. Particular attention is given to the interpretation, analysis and modelling of liquefaction effects on the damage and performance of the buried pipe networks. Clear link between liquefaction severity and damage rate for the pipeline has been observed with an increasing damage rate seen with increasing liquefaction severity. The approach taken here was to correlate the pipeline damage to LRI (Liquefaction Resistance Index, newly developed parameter in Cubrinovski et al., 2011) which represents a direct measure for the soil resistance to liquefaction while accounting for the seismic demand through PGA. Key quality of the adopted approach is that it provides a general methodology that in conjunction with conventional methods for liquefaction evaluation can be applied elsewhere in New Zealand and internationally. Preliminary correlations between pipeline damage (breaks km-1), liquefaction resistance (LRI) and seismic demand (PGA) have been developed for AC pipes, as an example. Such correlations can be directly used in the design and assessment of pipes in seismic areas both in liquefiable and non-liquefiable areas. Preliminary findings on the key factors for the damage to the potable water pipe network and established empirical correlations are presented including an overview of the damage to the waste water and road networks but with substantially less detail. A comprehensive summary of the damage data on the buried pipelines is given in a series of appendices.
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.
A review of the week's news including... Laila Harre says she is returning to politics to lead the Internet Party because young people, in particular, have been ignored by politicians, Kim Dotcom's US lawyer says a bid by Hollywood's movie studios to have the Internet businessman's assets frozen here is a bid to ensure Mr Dotcom can't win in court in the United States, Fiordland's controversial 240 million dollar monorail is scrapped by the Conservation Minister, documents show WorkSafe New Zealand was still grappling to get on top of asbestos dangers in the Christchurch rebuild nearly two years after the February 2011 earthquake, a train smashes into a concrete barrier at a Lower Hutt station, the New Zealand First leader accuses a South Auckland Maori trust of mis-spending of hundreds of thousands of dollars of taxpayers money, the associate Immigration Minister stands by her decision not to intervene to allow a Fijian man with kidney failure who has since died in Fiji to stay in New Zealand for treatment, a British writer and academic's use of creative writing to help rehabilitate young offenders and sheep on a farm in Queenstown are being covered in a repellent spray to stop them being eaten alive by Kea.
Natural disasters are increasingly disruptive events that affect livelihoods, organisations, and economies worldwide. Research has identified the impacts and responses of organisations to different types of natural disasters, and have outlined factors, such as industry sector, that are important to organisational vulnerability and resilience. One of the most costly types of natural disasters in recent years has been earthquakes, and yet to date, the majority of studies have focussed on the effects of earthquakes in urban areas, while rural organisational impact studies have primarily focused on the effects of meteorological and climatic driven hazards. As a result, the likely impacts of an earthquake on rural organisations in a developed context is unconstrained in the literature. In countries like New Zealand, which have major earthquakes and agricultural sectors that are significant contributors to the economy, it is important to know what impacts an earthquake event would have on the rural industries, and how these impacts compare to that of a more commonly analysed, high-frequency event. In September of 2010, rural organisations in Canterbury experienced the 4 September 2010 Mw 7.1 `Darfield' earthquake and the associated aftershocks, which came to be known as the Canterbury earth- quake sequence. The earthquake sequence caused intense ground shaking, creating widespread critical service outages, structural and non-structural damage to built infrastructure, as well as ground surface damage from ooding, liquefaction and surface rupture. Concurrently on September 18 2010, rural organisations in Southland experienced an unseasonably late snowstorm and cold weather snap that brought prolonged sub-zero temperatures, high winds and freezing rain, damaging structures in the City of Invercargill and causing widespread livestock losses and production decreases across the region. This thesis documents the effects of the Canterbury earthquake sequence and Southland snowstorm on farming and rural non-farming organisations, utilizing comparable methodologies to analyse rural organisational impacts, responses and recovery strategies to natural disasters. From the results, a short- term impact assessment methodology is developed for multiple disasters. Additionally, a regional asset repair cost estimation model is proposed for farming organisations following a major earthquake event, and the use of social capital in rural organisational recovery strategies following natural disasters is analysed.
TRACEY MARTIN to the Minister responsible for Novopay: Does he stand by his statement of 11 February 2014, "education payroll is the most complex in New Zealand and more work remains to be done to simplify the business processes to ensure it runs as smoothly as possible each year"?
Hon DAVID CUNLIFFE to the Prime Minister: Does he stand by his statement that "the true builders of that future are the millions of New Zealanders working in the homes, the businesses, the industries of our country"?
MAGGIE BARRY to the Minister of Finance: What progress is the Government making with its share offer programme, which is freeing up money for reinvestment in new public assets without having to increase Government debt?
ANDREW LITTLE to the Attorney-General: Will he release all correspondence between the Christchurch Crown Solicitor or any other solicitor acting for the Ministry of Business, Innovation and Employment, and counsel for Peter Whittall on the decision not to proceed with the prosecution of Mr Whittall under the Health and Safety in Employment Act 1992 relating to conditions at the Pike River Mine that lead to the deaths of 29 miners; if not, why not?
KEVIN HAGUE to the Minister of Health: When were Ministry of Health officials first informed that the dispute between the Southern District Health Board and South Link Health involved allegations of the misuse of public funding, and when were they first informed that this alleged misuse was suspected to involve elements that could be fraud?
Dr CAM CALDER to the Minister for Tertiary Education, Skills and Employment: What announcements has the Government made on the Tertiary Education Strategy for New Zealand?
Hon RUTH DYSON to the Minister responsible for the Earthquake Commission: Does he stand by his statement made yesterday in the House with regard to Canterbury Labour Members of Parliament that they "have made no more than five requests for assistance through the Earthquake Commission"; if not, when will he be correcting his statement and apologising?
MARK MITCHELL to the Minister for Communications and Information Technology: How is the Government's Information and Communication Technology programme improving New Zealanders' access to improved technology and better connectivity?
GRANT ROBERTSON to the Minister of Justice: On what date did she receive an invitation to visit the Shanghai office of Oravida Ltd during her Ministerial visit to China in October 2013, and what actions did she take to ensure this visit met her obligations under the Cabinet Manual?
CATHERINE DELAHUNTY to the Associate Minister of Education: Did the communities in Christchurch, Auckland and Queenstown, where four schools are to be built using a public-private partnership (PPP) model, ask the Government for private sector management of their school buildings?
PAUL FOSTER-BELL to the Minister of Health: What investment is the Government making in improving nutrition and exercise for pre-schoolers?
JOANNE HAYES to the Minister of Corrections: What steps has the Government taken to improve access to alcohol and drug treatment for prisoners?
DAVID BENNETT to the Minister of Finance: How is the Government's economic programme helping to keep interest rates lower during this economic cycle, compared to the previous economic cycle in the mid-2000s?
Dr RUSSEL NORMAN to the Minister of Energy and Resources: How much more is an average New Zealand household that uses 8,000kwh of power annually paying for electricity per year as of November 2013 compared to November 2008, according to the Ministry of Business, Innovation, and Employment's latest Quarterly Survey of Domestic Electricity Prices?
Hon DAVID PARKER to the Minister of Finance: What will he do to "spread some of the benefits of growth" when hourly wage rates have only grown by 1.6 percent in the year to December 2013, which is close to 0 percent in real terms, when 45 percent of listed corporates have double-digit profit growth?
JACQUI DEAN to the Minister for the Environment: What recent announcements has the Government made on the classification for drilling for oil and gas in New Zealand's Exclusive Economic Zone?
GRANT ROBERTSON to the Minister of Justice: When she told the House yesterday "I had previously told Oravida that it could not use my name or photograph to endorse or promote its business products or services" when was that and what specific circumstances did it relate to?
COLIN KING to the Minister for Tertiary Education, Skills and Employment: How is the Youth Guarantee Scheme helping the Government achieve the Better Public Services target of 85 percent of all 18-year-olds achieving NCEA Level two or an equivalent qualification in 2017?
CAROL BEAUMONT to the Minister of Women's Affairs: Does she have confidence in the Ministry of Women's Affairs given their 2013 Annual Report shows that six out of seven policy outcomes have stayed the same or gone backwards in the last past year; if so, why?
SCOTT SIMPSON to the Minister for Courts: How is the Government improving the way the Disputes Tribunal works to make it easier for New Zealanders to resolve civil disputes?
Hon TREVOR MALLARD to the Minister of Internal Affairs: What action, if any, has he taken this year to show the Prime Minister that he has met the highest ethical standards required by Section 2.53 of the Cabinet Manual?
ALFRED NGARO to the Minister of Pacific Island Affairs: What steps is the Government taking to lift the skills of Pacific people in New Zealand?
DENIS O'ROURKE to the Minister for Canterbury Earthquake Recovery: Does he accept the conclusion in the Human Rights Commission's report Monitoring Human Rights in the Canterbury Earthquake Recovery that "many people affected by the earthquakes continue to experience deteriorating standards of living and impacts on their quality of life that go beyond the immediate effects of the disaster"?
CATHERINE DELAHUNTY to the Minister of Energy and Resources: Has he had any discussions with any Indian Government Ministers about selling Solid Energy assets?
