In our current era that tourism & terrorism have new meanings, cultural heritage does not stand the former stage; tourists do not travel to see the other heritages ( internet provides many site-views for middle-class, freely), except running away from overtime-working for a any relaxing space. The concept of Terrorism is called to an enemy, that is different from one country to another, now.  Also, development does not mean merely progressing; it is a kind of progress by the help of powerful entities, IF HE OBEY THEM, of course. As a result, independent variable seems to be (money, power, control), and dependent variables could be (climate, cultural heritage, belief), in this case.   

cultural heritage is the main resource for the tourism development at any region. cultural diversity creates curiosity among people which motivate people to travel. but its true that mostly tourism development and cultural preservation creates conflicts because development of tourism some how change culture of that region. it is best issue to analyse. u can prepared schedule and can analyse satisfaction and impact also with some technique even u can anaylse this with the help of correlation of development and role of cultural monuments 

The multiplicity of uses of heritage, while they are not inseparable from the difficulties of preservation thereof, should be one of the variables in the analysis

Expectations of the role of public policies in mediating between tourism and the local community are also an interesting framework on the agenda of an investigation like this

It is not clear to me how you use the grounded theory approach. It is also not clear to me what kind of data you have collected. However, it seems to me that you encountered difficulties to turn the collected data into a useful theoretical framework. Perhaps, as a start, you may want to study an article I published (Lee, et al 2013). I believe it is a good example to make use of data (collected by critical incident techniques) and construct a useful theoretical framework for further deliberation. If you are interested and if you cannot locate the article at your library, please let me know and I can send you a copy privately.

Reference:

Kam-hon Lee, Dennis P. McCann and MaryAnn Ching Yuen, "Christian Witness in the Marketplace in Hong Kong," Ching Feng, 12(2013), 91-117.

You have to define what kind of tourism you refer too: business, relatives, emigration, or ...cultural. In spite of all collateral tourism motivation (leaving for one place to an other in purpose of leisure) means quality of life and you should start with the methodology of TqL  motivations and you can choose what you think to be appropriate.  

For me, one of the major difficulties is how to challenge developers who want to compromise the sites and the national/local government bodies they lobby. I tried here to engage readers and viewers in multiple ways, depending on whether they were visitors or locals, were interested in history or the environment or in some of the legal/procedural issues and from the responses I got I succeeded in interesting them but not necessarily inspiring them to action. I came at this as an artist, gardener and lawyer who also happens to be an academic. https://medium.com/@devt/this-is-the-house-that-joe-built-2c769e2c88cf#.648b6li30

Hi:

Here are some links to some papers that you may find useful as you further develop your project.

Sean Hennessey

http://ssrn.com/abstract=1617380

http://ssrn.com/abstract=2456332

Sean Hennessey, Dongkoo Yun, Roberta Macdonald, (2012),"Segmenting the market of first-time visitors to an island destination",

International Journal of Culture, Tourism and Hospitality Research, Vol. 6 Iss: 2 pp. 154 - 172

If you read spanish, see the work of Horacio Almanza Alcalde, he deals with those theoretical issues.