an advocacy network that aims to highlight injustices and issues affecting residents following the Canterbury earthquakes, and challenge decisions, policies and practices that disadvantage recovery.
The Canterbury Earthquake Recovery Authority will be travelling the length of New Zealand this week to drum up investment in the rebuild of Christchurch's city centre.
A video of an address by Roger Sutton, CEO of Canterbury Earthquake Recovery Authority, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
A video of a panel discussion at the 2014 Seismics and the City forum. The theme of this section was Building Momentum, and it addressed panellists' views on the progress of the rebuild, the main obstacles, and how they can be resolved. The panellists are as follows: Christchurch Mayor Lianne Dalziel; Waimakariri Mayor David Ayers; Roger Sutton, CEO of CERA; Ian Simpson, CEO of the NZ Earthquake Commission; Peter Townsend, CEO of Canterbury Employers' Chamber of Commerce; and Joanna Norris, Editor of The Press.
A video of an address by Lianne Dalziel, Mayor of Christchurch, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
A video of an address by David Ayers, Mayor of Waimakariri District, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
A video of an address by Ian Simpson, CEO of the NZ Earthquake Commission, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
A video of an address by Joanna Norris, Editor of The Press, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
A video of an address by Peter Townsend, CEO of the Canterbury Employers' Chamber of Commerce, at the 2014 Seismics and the City forum. This talk was part of the Breakfast Presentations section, the theme of which was Building Momentum.
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.
Though generally considered “natural” disasters, cyclones and earthquakes are increasingly being associated with human activities, incubated through urban settlement patterns and the long-term redistribution of natural resources. As society is becoming more urbanized, the risk of human exposure to disasters is also rising. Architecture often reflects the state of society’s health: architectural damage is the first visible sign of emergency, and reconstruction is the final response in the process of recovery. An empirical assessment of architectural projects in post-disaster situations can lead to a deeper understanding of urban societies as they try to rebuild. This thesis offers an alternative perspective on urban disasters by looking at the actions and attitudes of disaster professionals through the lens of architecture, situated in recent events: the 2010 Christchurch earthquake, the 2010 Haiti earthquake, and the 2005 Hurricane Katrina. An empirical, multi-hazard, cross-sectional case study methodology was used, employing grounded theory method to build theory, and a critical constructivist strategy to inform the analysis. By taking an interdisciplinary approach to understanding disasters, this thesis positions architecture as a conduit between two divergent approaches to disaster research: the hazards approach, which studies the disaster cycles from a scientific perspective; and the sociological approach, which studies the socially constructed vulnerabilities that result from disasters, and the elements of social change that accompany such events. Few studies to date have attempted to integrate the multi-disciplinary perspectives that can advance our understanding of societal problems in urban disasters. To bridge this gap, this thesis develops what will be referred to as the “Rittelian framework”—based on the work of UC Berkeley’s architecture professor Horst Rittel (1930-1990). The Rittelian framework uses the language of design to transcend the multiple fields of human endeavor to address the “design problems” in disaster research. The processes by which societal problems are addressed following an urban disaster involve input by professionals from multiple fields—including economics, sociology, medicine, and engineering—but the contribution from architecture has been minimal to date. The main impetus for my doctoral thesis has been the assertion that most of the decisions related to reconstruction are made in the early emergency recovery stages where architects are not involved, but architects’ early contribution is vital to the long-term reconstruction of cities. This precipitated in the critical question: “How does the Rittelian framework contribute to the critical design decisions in modern urban disasters?” Comparative research was undertaken in three case studies of recent disasters in New Orleans (2005), Haiti (2010) and Christchurch (2010), by interviewing 51 individuals who were selected on the basis of employing the Rittelian framework in their humanitarian practice. Contextualizing natural disaster research within the robust methodological framework of architecture and the analytical processes of sociology is the basis for evaluating the research proposition that architectural problem solving is of value in addressing the ‘Wicked Problems’ of disasters. This thesis has found that (1) the nuances of the way disaster agents interpret the notion of “building back better” can influence the extent to which architectural professionals contribute in urban disaster recovery, (2) architectural design can be used to facilitate but also impede critical design decisions, and (3) framing disaster research in terms of design decisions can lead to innovation where least expected. This empirical research demonstrates how the Rittelian framework can inform a wider discussion about post-disaster human settlements, and improve our resilience through disaster research.
DAVID BENNETT to the Minister of Finance: How is the Government's economic programme supporting stronger regional job growth? Hon SHANE JONES to the Minister of Commerce: Is he aware of demands being made by the Countdown supermarket group for retrospective payments from New Zealand suppliers, with threats Countdown will not stock their products? JULIE ANNE GENTER to the Minister for Economic Development: Why is the Government holding up economic development in Auckland's CBD, according to Auckland City officials, by delaying the opening of the City Rail Link until 2025? ALFRED NGARO to the Minister for Social Development: What reports has she received about the state of the nation in relation to social outcomes? DENIS O'ROURKE to the Minister for Canterbury Earthquake Recovery: Is he aware of any proposals to transport asbestos-contaminated material from the Christchurch rebuild to sub-standard landfills? Hon ANNETTE KING to the Minister of Health: Is he satisfied New Zealanders are receiving timely and affordable healthcare? MARK MITCHELL to the Minister of Housing: What reports has he received on positive progress being advanced on the Government's housing agenda? DARIEN FENTON to the Minister of Labour: Does he agree with the Prime Minister's statement on the minimum wage that "I think we've been pretty fair in what we've done in the past and we probably will be in the future"? CLAUDETTE HAUITI to the Minister of Science and Innovation: How are the National Science Challenges bringing together the best scientific talent across New Zealand? HONE HARAWIRA to the Minister for Economic Development: Will he commit to spending the $41m on reducing child poverty, after signalling that he might not now give that money to Team New Zealand to compete in the next America's Cup? Dr RAJEN PRASAD to the Minister of Immigration: When he said in response to an oral question on 29 January 2014 that it was "a pretty simple process…to alert immigration authorities", what was his understanding of the process a complainant would go through? CHRIS AUCHINVOLE to the Associate Minister of Transport: What progress is being made in improving road safety?
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.