National Trust CaseStudy Essay Example | Topics and Well Written Essays - 750 words

National Trust CaseStudy - Essay Example A SWOT analysis is a useful instrument for helping managers to identify internal strengths and weaknesses of a business and external opportunities and threats facing it (Strydom, 31). Based on the case study, it can be noted that National is a registered charity that looks after special places and was founded in 1895. The major strength of the organization is that it is unique since it specialises in looking after historic places that are centers of attraction. Many people are attracted by the beautiful places under its jurisdiction and this helps National Trust to generate substantial revenue from the number of visitors that go to the place every year. The main weakness confronting National Trust is that it is not for profit business. It relies on membership and entrance fees to cater for its operational costs. Costs incurred in maintaining the places as well as advertising are high which leaves the organization vulnerable to financial constraints. The major threat for National Trust is that the members of the public have alternative ways of spending their time. This entails that National Trust might not be in a position to attract the large envisaged numbers. Research has also shown that a lot of young people are not comfortable to work for the organization. Promotion is very important in the operations of the organization. For instance, this marketing strategy is used to raise awareness among people about the product and services offered, appeal to the interests of people as well as to remind them about the product (Kotler & Armstrong, 2004). In case of National Trust, promotion is used to raise awareness among the people about the product as well as to explain the benefits of the services offered. Different marketing communication tools such as new media including social networks such as Facebook and Twitter, Youtube, Weibo, MSN and advertising are often used. National Trust promotes its activities mainly through the use of social

Tidal Power Generation Term Paper Example | Topics and Well Written Essays - 750 words

Tidal Power Generation - Term Paper Example Tidal power generation essentially utilizes the vertical movement of a rising and falling water levels during high and low tide (Rajput). This difference in water levels is then used to operate a hydraulic turbine. The turbine subsequently generates power. A basic tidal power plant consists of three essential components; the dam or dyke, the sluice ways that run from the basin to sea and the power house. Each component has an essential purpose. The function of the dam or dyke is to serve as a barrier between the basin and the sea. While the sluice ways are controlled to fill or empty the basin during high or low tide. Lastly, the powerhouse contains the operational equipment for power generation. These include turbines, electric generators and other auxiliary equipment. The current technology employed to generate power through tidal power systems is divided into three major domains (Ehrlich). These domains make use of different energy characteristics of tidal waves such as their potential energy, kinetic energy, or a combination of both kinetic and potential energies. In accordance with these energy characteristics the three significant tidal power generation systems are the tidal barrage, the tidal stream generator and the dynamic tidal power generation system. The tidal barrage power generation system is a more conventional means of generating power through tidal waves (Breeze). The tidal barrage power generation system utilizes the potential energy of tidal waves. This potential energy arises from the vertical rise and fall of tidal waves. This particular system stores potential energy by allowing high tide water to be stored behind a dam or dyke in a basin. The basin serves as a reservoir. The sea and basin are connected by means of sluice ways with turbines. During high tide the water from the sea enters the basin where it is temporarily

System Analysis and design (case study) Case Study

System Analysis and design ( ) - Case Study Example However, in the recent years, a significant development was observed in the digital world with the introduction of new technologies, tools and approaches implemented by various business enterprises and organizations in order to make the work more effective. Conversely, technological implementations in the business enterprises have created various complex challenges in addition to the remarkable opportunities1. Besides assessing the past advancements in technology, the article also delivered certain forecasted information based on qualitative terms. For instance, the article argues that in the recent year, business enterprises will be able to implement technologies more effectively in their business activities, which will ultimately benefit the businesses as well as the consumers. It is also assumed in the article that the enterprises will be able to make efficient utilization of cloud computing system, software algorithms and robust API’s. Moreover, the article also demonstrates that Information Technology will be more effectively integrated into the enterprise that will help in establishing better coordination and integration throughout its operational network. However, the business enterprises of present generation are completely based on applications in order to perform various critical business processes. An application delivery chain is therefore used, which is a combination o f both hardware and software, in order to deliver these applications2. Furthermore, with an argumentative narration, the author has also stated the IT projects that used to take several months or years for completion now-a-days take only a few days or weeks to complete, which has been highly beneficial in reducing the wastage of time and resources. Moreover, the authors criticize that even though the integration of mobile applications in the business enterprises is becoming popular, they are not being

Human Resources-Employee Engagement Essay Example | Topics and Well Written Essays - 1000 words

Human Resources-Employee Engagement - Essay Example The main focus on this report is on employee engagement and evaluating the relationship between employee engagement and productivity. Furthermore, a discussion will be carried out showing that organizations need to be updated about the latest trends and changes in Human Resource policies in order to reflect new expectations, which can provide a positive approach towards maximizing productivity in the organization. Employee Engagement Attributes Employee engagement is a phenomenon, which consists of three attributes; attitudes, behavior and outcomes. These are interlinked with each other and provide a virtuous circle of employee engagement. An employee needs to feel committed (attitude) towards carrying out their duties through proactive conduct (behavior) by the way he carries out in his tasks which can provide a result (outcome) in a form of higher productivity with little or no conflicts. These attributes are caused by organizations that engage employees to have a vision towards ca rrying their responsibilities through elements of mutual trust and understanding. Hence, through employee engagement programs there are improved performances. However, employees cannot be manipulated towards commitment because it may result in disillusionment so it is necessary there are scales to review their performances. Employee engagement needs to be measurable so that it can be correlated with the amount of effort an individual puts in performing his tasks (Macey et al., 2011). Employee Engagement and Productivity Employers can play a very effective role in enforcing employee engagement in the organization and use it as a tool to increase productivity. In order to increase the potential of employees, there is a need to incorporate them together by defining the core values and principles of the organization. Productivity can be increased through employee engagement as employees may feel that they are motivated to work towards each other and they may also own the outcome of thei r performances as they are liable to connect their tasks with the organizational goals. Hence, these engaged employees tend to be more vigilant and have a pro-active relationship with each other and the employer. Communication with employees is necessary in order to engage them and define the purpose of their roles as it creates an engagement, which can help achieve these organizational goals. Employers who take part in engagement through effective communication can drive them to do better jobs. The main focus for employers should be how these individuals can identify themselves. Employers need to provide support to them through rational content as well as at a personal level. Ability of the employer to engage them will also lower turnover in the organization. Employees who feel more engaged with the workforce may find themselves more secured and this employee retention will be cost effective for the organization. In organizations, where there is a problem in retention of employees there is a constant need to hire new employees and also carry out their training and development, which may be costly for the organization. Thus, engagement of employees increases the level of satisfaction among individuals, which increases their productivity as well (Albrecht, 2010). Fostering employees towards engagement In order to drive employees towards engagement, there is a need of a strategy through which a culture is developed in which besides judging the person’

System Analysis and design (case study) Case Study

System Analysis and design ( ) - Case Study Example However, in the recent years, a significant development was observed in the digital world with the introduction of new technologies, tools and approaches implemented by various business enterprises and organizations in order to make the work more effective. Conversely, technological implementations in the business enterprises have created various complex challenges in addition to the remarkable opportunities1. Besides assessing the past advancements in technology, the article also delivered certain forecasted information based on qualitative terms. For instance, the article argues that in the recent year, business enterprises will be able to implement technologies more effectively in their business activities, which will ultimately benefit the businesses as well as the consumers. It is also assumed in the article that the enterprises will be able to make efficient utilization of cloud computing system, software algorithms and robust API’s. Moreover, the article also demonstrates that Information Technology will be more effectively integrated into the enterprise that will help in establishing better coordination and integration throughout its operational network. However, the business enterprises of present generation are completely based on applications in order to perform various critical business processes. An application delivery chain is therefore used, which is a combination o f both hardware and software, in order to deliver these applications2. Furthermore, with an argumentative narration, the author has also stated the IT projects that used to take several months or years for completion now-a-days take only a few days or weeks to complete, which has been highly beneficial in reducing the wastage of time and resources. Moreover, the authors criticize that even though the integration of mobile applications in the business enterprises is becoming popular, they are not being

Accounting Standards Essay Example for Free

Accounting Standards Essay INTRODUCTION Accounting Standards are employed to build the application of accounting practice. The actual financial position of the company can not be presented accurately and precisely with adhering to the principles and standards. Due the evolution of time, the concept has changed to suit the needs of the industry and is also continuously to changing to needs. With rapid change and development of wealth, trade and technology, there was a need to account the business transaction due to intricacy involved. Due to the mode of writing and numbers which facilitated the accounting process. It is accountants who helped in the development of economic and commerce by providing valuable services to the community. See more: Satirical essay about drugs HISTORY AND EVOLUTION OF ACCOUNTING STANDARD: Pacioli is being considered the father of the Accounting. The first double entry book-keeping was developed around 1200 B.C   in Italy followed by first book on double entry was written by Luca Pacioli in 1494. Due to the advent of Industrial Revolution around 1750, business expanded rapidly which catapulted mass transportation, invention of new products and new markets, development of capital markets and as the result, the role of accountant become inevitable to any industry. As development of trade grows, the need for professional accountants also nurtured in a fast pace. Society of Accountants was established in 1854 in Edinburg which was accorded a royal charter which recognized the profession’s role in the trade and commerce. In U.S, the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. Cost accounting was developed to augment the efficiency in the manufacturing Units. Management Accounting was developed to advise the business to make strategic business decisions. During 20th Century, United States has overtaken the British and become the leading industrial power in the world. The growth of industries like U.S. steel and Standard Oil demanded more classy accounting systems to keep track record of expanding business divisions within these huge business corporations.   As insiders of the industry took advantages by stock manipulations, price fixing and other questionable business practices mainly to derive benefits thereby depriving the interest of gullible investors. All the states of the U.S.A and Puerto Rico and the District of Columbia stipulates through law that an accountant should have specific educational and experience requirements and should passes an qualifying examination and will be granted a title known as Certified Public Accountants. [CPA]. Now, CPA’s have structured in to State and national societies. In United States, American Institute of Certified is the prime body representing accounting profession, which is the contemporary successor organization of the American Association of Public Accountants and the American Accounting Association organized in 1916. In United States , the Financial Accounting Standards Boards [ FASB] , an independent non-governmental organization supported by financial-reporting industry groups , is the nodal institution accountable for establishing accounting standards and rules whereas the International Accounting Standards Boards [ IASB] formulates rules and standards that are recognized and used by many nations. With fast growth of corporate activity, the need for sophisticated accounting methods has increased and accounting has witnessed many improvements in theory and techniques. The ever changing tax laws and regulations is causing change in accounting methods frequently as it is necessary to maintain homogeneous accounts for governmental statutory requirements or public scrutiny. A series of exposures pertaining to accounting firm’s failure to detect or openly challenge irregularities or fraud as in the case of World.com and Enron, when auditing finances of a number of corporations compelled Congress to establish the Public Company Accounting Oversight Board in 2002. Securities and Exchange Commission has been allocated power to appoint the above board to register and regulate accountants and firms to act as auditors. It sets standards for auditing and is responsible for reviewing audits and disciplining accountants and accounting firms.   [1] SIGNIFICANCE OF ACCOUNTING STANDARDS: Accounting standards are significant as they guarantee improved public accountability and offer effective and efficient functioning of the trade and commerce of a nation. They play a vital role for complete understanding of political, economical and social consequences of allocation and proper utilization of government resources both at the federal and at the State levels. Improper and bad accounting may lead to serious long term consequences .Accounting standards can be misused to offer misleading information of a business. FREE MARKET APPROACH OF ACCOUNTING STANDARDS: It refers to a method applied by private sector wherein creation of an economic market in which business is ruled by the laws of supply and demand and not by the unwanted government interference, subsidy or regulation. Under this accounting standard, voluntary disclosure of activity -based cost data which offers a new approach of functional process and provides more alternatives for decision makers. In a real free market, accounting standards would enhance as corporations and accountants vie to offer the best information to shareholders. In a free market, the aspiration for profit is satisfied by long-range, honest, rational behavior thereby innovating, by employing best employees, by offering quality products and by providing accurate information to investors. Business is required to provide accurate information to investors else it would loose its reputation and credibility in the market. The current FASB is so cumbersome and complex that an ordinary lay man finds it difficult to interpret the same. Most companies in U.S.A now started to follow dual reporting. For instance, AMD and Intel release two sets of accounting reports: one as per FASB guidelines which is mandated by the regulation and other based on simple accounting standards that they deem that it being more informative to shareholders. There are certain existing statues which refuse the shareholders to overthrow existing corrupt or incompetent management. For instance, Anti-hostile takeover legislation which was passed in 1968 has made it complex to replace incompetent management .Arcane regulations passed in 1930 limit the capacity of the financial entities such as insurance companies, pension funds and mutual funds that own major shareholding in corporations to participate in the board for decision taking and for joint deliberations. Hence, the opportunity to safeguard the interest is being denied by arcane regulations. If the U.S government is really interested in the healthy stock market, it should exhibit it by deleting, not adding, regulations and building the market truly free. PRIVATE SECTOR REGULATION OF ACCOUNTING STANDARDS Stock Exchange Commission [SEC] supports on an independent, private sector standards –setting process mainly through open and deliberate. Though the commission has the statutory authority to frame accounting principles , it has not do so for the last 60 years .Instead it has assigned the onus to the private sector for leadership in establishing and enhancing the accounting standards. It is the private sector standards-setting process, as supervised by the SEC has resulted in existence of a quality accounting standards and strong capital markets in USA as of today. EVOLUTION OF REGULATORY APPROACH: After the end of the First World War in 1919, there was spurt in investment in securities by investors. Around 1920, more than .02 billion large and small shareholders availed the benefits of post-war affluence and ready to avail sudden wealth from stock market and due to boom, more than $ 50 billion worth in new stock was floated during this time. The famous stock market crash in 1929 which was notoriously known as â€Å"Black Friday† resulted in loss of faith by investors on the capital markets. Many investors were turned as pauper over a night. It was observed that if at all economy was to recover, the public’s confidence on capital market required to be refurbished. Congress was forced to find out a solution for this problem and it held many deliberations on the subject and finally passed the â€Å"Securities Act of 1933 â€Å"and the â€Å"Securities Exchange Act† of 1934. The prime goal for the establishment of Securities exchange commission was mainly to enforce the fresh security laws, to build confidence, to provide stability to the market and last but not the least to offer protection to investors. Stock Exchange Commission [SEC] was toothed with mandate to formulate accounting principles and standards. It is to be noted that even though SEC was accorded the power to supervise the accounting practice, SEC is of the opinion that the private sector is having ample resources and ability to build up suitable accounting standards. The American Institute of Certified Public Accountants [AICPA] had been in the field since 1887. As a federation of state societies, American Society of Certified Public Accountants was established in 1921 and later merged with the Institute during 1936. Due to persuasion from the SEC, the AICPA appointed the committee on accounting procedure in 1939. Committee on Accounting Procedure [CAP] released about 51 accounting research bulletin between 1939 and 1959. Though, these bulletins were able to solve the problems now and then as they emerged but could not address the issues relating to accounting principles. To resolve the accounting principles issues, AICPA established a new standard setting body in 1959 namely the â€Å"Accounting Principles Board† [APB].The main goal of the APB is to establish appropriate practices, formulate accounting principles and to minimize the discrepancies in practices. Though the APB released about 31 opinions between 1959 and 1973, it was dissolved for absence of productivity. Generally Accepted Accounting Principles [GAAP] are an anthology of conventions, procedures and rules that describe accepted accounting practices. Though it is not accorded as mandatory by any statute, SEC advises that it should be followed in all financial reporting of publicly traded companies. GAAP can thus be explained as a cluster of conventions and objectives that have been developed over time to oversee how financial statements are being prepared and presented. The three nodal authorities’ viz. the American Institute of Certified Public Accountants, The Financial Accounting Standards Boards and Exchange Commission offer regulation concerning acceptable accounting practices. The GAAP is founded on four basic assumptions as per the details below: Economic Entity concept- It stresses the business as a separate entity and to segregate income and expenses of business from that of personal. Going concern assumption which assumes that business will carry on for a longer period to validate the methods of capitalization of assets, provision for depreciation and amortization. Monetary unit assumption which fixes US dollar as the monetary unit for accounting purpose Periodicity assumption facilitates recording of business operations and separating into different periods. This is mainly to facilitate for comparison between past and present performance of the business.   FASB’s basic principles are detailed below: Historical Cost Principle- This requires business to account and report on cost of acquisition basis rather than present market value of the assets and liabilities. Financial reports and statements are prepared in accordance with set of rules , procedure and standards for reporting financial information known as the â€Å" Generally Accepted Accounting principles† (GAAP) , as established by the Financial Accounting Standard Board ( FASB). This standard stipulates that a company â€Å"account for all of their assets or economic resources according to their historical cost.† (Horngreen, Stratton Sundem, p.6) Revenue Recognition principle or accrual basis of accounting requires business to record when the revenue is realized or earned and not when the cash is earned. Matching principle – Expenses has to be matched with the revenues where it is possible Full disclosure principle- Business should offer all the significant information relating to the company though it may not affect company’s financial statements. For instance, Tax disputes, lawsuits, takeover information and possible contingent liabilities of the business are to be disclosed by way of footnotes to the financial reporting. INHERENT DISADVANTAGES OF THE FASB Cost –benefit relation ship: It emphasizes that benefit of offering financial information should also be weighted against cost of providing it. Materiality- It refers to the significance of the item reported and it is to be weighed amount reported will have impact on third party’s decision based on the information provided. The Industry Practice Constraint – Conservative approach stresses that it is better to understate the financial statements rather than overstating it. The after effects of Enron, WorldCom, Inc have forced the Congress to enact Sarbanes Oxley Act in 2002.   The other accounting reforms announced is the creation of Public Company Accounting Oversight Board [PCAOB] to supervise the audits of the Public companies. PACOB has been entrusted with wide authority to regulate the auditing profession. PACOB has been toothed with powers like imposing civil penalty and to impose permanent revocation of an auditing firm’s ability to audit public companies. 8, SWITCHING TO PRINCIPLES BASED ACCOUNTING SYSTEM: There is strong suggestion from various quarters that U.S should abandon the current â€Å"rules-based† system in favor of a â€Å"principles-based accounting†. If that happens, the critics are of the view that all the current difficulties being faced by U.S financial reporting would be alleviated or eliminated. Further section 108 of the Sarbanes –Oxley Act of 202 stipulates that SEC to conduct a study on the adoption of a principle based accounting system. [2] CONCLUSION: Globalization offers both impetus and opportunity and it is time to streamline the FASB guidelines in tune with changing scenario.[3] It is to be noted that FASB has recently issued special report on Leases thereby implementing a new approach, is recognition of the need to review existing standards. Hence it is necessary not only to review its leases guidelines but for all current standards. The current FASB is high technical and complex in nature and may not help the investing public to understand the same without the guidance of professionals on the subject. When most of the countries around the globe have switched from complex to simpler guidelines, U.S can also follow them. In setting standards on national or global basis, technical correctness is regarded as less important than the comparability among reporting entities. Globalization in commerce here has become the order of the day and U.S accounting standards must reflect true global interests. Sticking to technically sound accounting standards would not help to develop acceptable, meaningful international standards. FASB should take avail this opportunity to update and even change the standards. The accounting profession and accounting standard setters should unite together in their effort to assure simpler, more beneficial and easy to understand U.S and worldwide accounting standard. BIBILIOGRAPHY Van Riper, R. 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. CT: Quorum Books. Westport. Hartgraves, A. L., Benston, G. J. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations†. Accounting Horizons, 16(3), 245+. Barker, Richard, 2004, Reporting Financial Performance. Accounting Horizons 18, no. 2 157+. Bekesford, Dennis R. 1999,Its Time to Simplify Accounting Standards. Journal of Accountancy 187, no. 3: 65. Beresford, Dennis R. 2001,Congress Looks at Accounting for Business Combinations. Accounting Horizons 15, no. 1: 73. Derieux, Samuel A. 2000,Lets Reassess Accounting Standards. Journal of Accountancy 189, no. 5: 82. Dye, Ronald A., and Shyam Sunder. 2001,Why Not Allow FASB and IASB Standards to Compete in the U.S.? Accounting Horizons 15, no. 3: 257. 1992,The Financial Accounting Standards Board. Journal of Accountancy 173, no. 6: 4. Fleming, Peter D. 1991,The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee Heralds International Harmonization. Journal of Accountancy 172, no. 3 100+. Gornik-Tomaszewski, Sylwia, and Irene N. McCarthy. 2003,Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards. Review of Business 24, no. 2: 52+. Hartgraves, Ai L., and George J. Benston. 2002, The Evolving Accounting Standards for Special Purpose Entities and Consolidations. Accounting Horizons 16, no. 3: 245+. Herrmann, Don, and Ian P.N. Hague. 2006, Convergence: In Search of the Best CPAs Should Understand How U.S. and Foreign Accounting Standards Influence Each Other. Journal of Accountancy 201, no. 1: 69+. Houston, Melvin, and Alan Reinstein. 2001, International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users. Review of Business 22, no. 1: 75. Monson, Dennis W. 2001, The Conceptual Framework and Accounting for Leases. Accounting Horizons 15, no. 3: 275. Nobes, Christopher W. 2005,Rules-Based Standards and the Lack of Principles in Accounting. Accounting Horizons 19, no. 1: 25+. Radig, William J., and Brian Louder milk. 1998,Leading the Way to Uniform Accounting Principles. Review of Business 19, no. 3: 22+. Schipper, Katherine. 2003, Principles-Based Accounting Standards. Accounting Horizons 17, no. 1: 61+. Silliman, Benjamin Rue. 2005,Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Boards IFRS 2. Review of Business 26, no. 2: 24+. Wyatt, Arthur R., and Joseph F. Yospe. 1993,Wake-Up Call to American Business: International Accounting Standards Are on the Way. Journal of Accountancy 175, no. 7: 80+. [1] Encyclopedia Article Title: Accounting. Encyclopedia Title: The Columbia Encyclopedia, Sixth Edition. Publisher: Columbia University Press. Place of Publication: New York. Publication Year: 2004. [2] Article Title: Principles-Based Accounting Standards. Contributors: Katherine Schipper author. Journal Title: Accounting Horizons. Volume: 17. Issue: 1. Publication Year: 2003. Page Number: 61+. [3] Article Title: Lets Reassess Accounting Standards. Contributors: Samuel A. Derieux author. Journal Title: Journal of Accountancy. Volume: 189. Issue: 5. Publication Year: 2000. Page Number: 82

Analysis Of Ground Zero Tourism Essay

Analysis Of Ground Zero Tourism Essay In this section the author will analyse the different shades of dark tourism and analyse the shade and signification of Ground Zero and 9/11 Memorial Museum. In part of literature review, the author already has given out two main justifications for them, they are: memorial places and sign of the ugly side of war on terrorism. In this section, the author will have an in depth analysis these issues. Firstly, in previons section it is seen that dark exhibitions should be full of education, so the educational aspect will be looked at first. As people known, grief will damage the physical and mental health of human, and they should pay more attention on social activities, past memorises and get a vision for the future (Parkes 2002). Base on this theory, Ground Zero and the 9/11 Memorial Museum they record the grief of 9/11 terrorism attacks, but the new building of museum and rebuild the World Trade Center is a sign for people to remember the people who died in the attacks (memories of the past) and meet the new life (vision for the future), thus the Ground Zero and 9/11 Memorial Museum confirm Parkerss (2002) point of view, telling people vividly about history and grief, thus these two places are not just places for people to remember, but also a sign for people to start a new life. In addition, in government website of 9/11 Memorial Museum they cooperated with New York City Department of Education and the New Jersey Commission on Holocaust Education (2011) to make teaching plans to offer useful educational programs to offer information and knowledge about the events of 9/11, history of attacks, and the post 9/11 world. Meanwhile, they also help people who have lost people in the terrorism attacks out of the pain and grief. The government website said they received many parents message that they do not know how to teach their children the history about 9/11 and what happened in the 9/11 terrorism attacks, in this way the 9/11 Memorial Museum offer a plan on their website to all parents, on how to tell the true history of 9/11 event to their children, and this information is all free. The objective is to face up to the history is necessary for the people, and everybody has a right to understand the history, thus the teaching and learning plans of 9/11 Memorial M useum offer an effective way for people to understand their history. From these, the 9/11 Memorial Museum provided a wealth of information is telling visitors the dangers of terrorism, stay away from terrorism, against terrorism and peace loving, has a strong role in education. There is another reason for people to understand the real terrorism attacks in the museum that is museum cooperation with StoryCorps to record the terrorist attacks of 26/02/1993 and 11/09/2001, which include the narratives from survivors, rescue workers, witnesses, service providers and other people impacted by these events, therefore the museum tries to restore the historical truth (9/11 Memorial Museum website). Rogers and Soyka (2004) suggest through an interview, that a survivors description, recording and voices from the scene, and pictures of the scene, are the best ways to show a true picture of 9/11. Based on these the Ground Zero and 9/11 Memorial Museum tells the real history which expands range of educational activities. Above mentioned which not only shows education function of the 9/11 Memorial Museum, but also expression the social function, that is restore the true history to people. Through education, they hope to publicise the harmfulness of terrorism. The other major significance of the Ground Zero and 9/11 Memorial Museum is tell people how terrible terrorism is and how human will always oppose terrorism (Espiritu and Moore 2008). Based on the voice of survivors which is on exhibition in 9/11Memorial Museum, reveals the dread, alarm, helplessness, hopelessness and pain when the attacks happened (Miller 2011). Ground Zero is rebuilding on the site of the World Trade Center, and when people pass the site, they can see the ruins, which shows the destructive effect of terrorism. Meanwhile, the pictures in the 9/11 Memorial Museum show the whole history of 9/11 and pass 9/11, it tells visitors the true ugly features of terrorism and how beautiful peace is, and the visitor will be shocked through these pictures ( Bohland 2004). To view the various of all kinds of pictures, and hear the voices in the 9/11 Memorial Museum, as well as the ruins of the World Trade Cent er, both show people the danger, destructive and terrible side of terrorism. In addition, apart from except the above section, one of the major significance of Ground Zero and 9/11 Memorial Museum is to provide a venue for people around the world to remember the 9/11, as well as to commemorate the people killed in this terrorism attack. After 9/11 in 2001, many visitors that go to the World Trade Center site have visited to grieve over the deaths. Especially in 9/11 2011, the ten years of 9/11 terrorism attacks, have seem the American people hold comment that memorial activities in the World Trade Center site. BBC News (2011) on that day many people went into the World Trade Center in New York, the Pentagon and Pennsylvania to honour the victims. On September 10, former US president George W Bush laid a wreath to honour the victims and on September 8, there were two lights piercing the horizon from the World Trade Center site to honour the tenth anniversary after the terrorism attacks. The 9/11 Memorial Museum was opened on that day (9/11 Memorial Museum we bsite and NY1 news, 2011). The main 9/11 Memorial Museum chose to open on the tenth anniversary to honour 9/11 attack. That day, it opened for victims family and was opened to the public on 12/09/2011. Because many people go to Ground Zero to honour victims, in order to reduce the traffic, as well as not to affect construction work around Ground Zero, thus the government built the 9/11 Memorial Museum. Ground Zero and the 9/11 Memorial Museum are centres of the people to remember the 9/11 terrorist attacks events. Another significance is the sign for the war on terrorism, as mentioned in the literature review. After the 9/11 terrorist attacks, the American government published policies against terrorist, and the World Trade Center was seen as the centre of the terrorist attacks, thus the new construction on the site of the World Trade Center has become one of the important symbol of the U.S. government anti terrorism (Melnick 2009). Education, restore true history, shows terrible of terrorism and sign of war on terrorism are major significations related to these two sites. Ground Zero and the 9/11 Memorial Museum play a very important role on the fight against terrorism, and full of social function (education people, restore history) and service function (provide the pictures, videos, voice to people and provide places for people to remember) Based on the significations and the shade of dark tourism mentioned in the literature review, in the next section the author will use the table 1 to analysis the shade of the Ground Zero and the 9/11 Memorial Museum. 4.2-2 Shade of Ground Zero and the 9/11 Memorial Museum Referring to the literature review, Miles (2002) writes that authors should understand distinction between sites associated with death and suffering, and sites of death and suffering. Based on this theory, Stone (2006) gives an example of Auschwitz Birkenau as a site of death and suffering, but the US Holocaust Memorial Museum in Washington DC is belong to sites associated with death and suffering. Because the Auschwitz Birkenau is the direct place that the Nazi imprison and massacre the people, however, the US Holocaust Memorial Museum is a museum to memorial the massacre, it is a place to memorial the events, thus the shade of the Auschwitz Birkenau isdarker than the US Holocaust Memorial Museum. In Stones (2006) paper, he suggests that, à ¢Ã¢â€š ¬Ã‚ ¦recent death and tragic events that may be transported in live memory through survivors or witnesses are perhaps darker than other events that have descended into the distant past Because of this, those dark events like the Auschwitz Birkenau and the Ground Zero which can be described as darker because of them can be proved by the survival and living the place could arouse a greater sense of empathy (Stone, 2006). As the above theories, the author considered the Ground Zero can be classified in darker and the 9/11 Memorial Museum is lighter than former, could be describe as dark. In the following part, the author will use table to analysis more details to explain why the Ground Zero is belong to darker and 9/11 Memorial Museum is dark Analysis through the table 1 from top to bottom, the first one is about polities. As known after 9/11 terrorism attacks events, American government implementation of a series of anti terrorism policies, and the strength is more strong than before the 9/11 events. The main and official aim is to exterminate al Qaeda and other terrorist organizations. In 2002, the Bush administration will be the definition of state terrorism as the primary threat in the United States, and replace religious terrorism and defined Iraq and Iran as the main terrorism base because who have weapons of mass destruction (CNN U.S. 2002). Followed by March 2003, U.S. government sent troop to Iraq and announces the Iraq was a part of war on terrorism, it opened the prelude of the war on terrorism, and in April 2003 the Baghdad the capital of Iraq was fell and the government of Saddam Hussein was dissolved. After 9/11 events, former American President Bush, G. W. operation with former President of Pakistan to ag ainst the Taliban government in Afghanistan (USA Today News, 2006). In 2005, American government to amend the anti terrorism policy, and requalification terrorism objects, from original single al Qaeda expanded to more than 20 organisations (Argomaniz, 2010). Meanwhile, American government established Homeland Security Department to build a safer and more powerful structure of the Homeland Security Department (Department of Homeland Security website). This series of policy changes is the 9/11 events brought to American government, also caused changes in government policy. Based on table 1, it shows if the site has a higher political influence it will be trend to darker, thus Ground Zero as the events center it should be belong to darker. However, the 9/11 Memorial Museum as a new building to remember the people death in 9/11 it not influence the polities, but why it is also classified in the darker or dark, it can not just analysis one aspect, it will be explain from other element of table 1. The next element will be analysed is education orientation. At the first of this part the author already mentioned the signification of Ground Zero and the 9/11 Memorial Museum, it include full content of education. Based on above information, Ground Zero and the 9/11 Memorial Museum are have high education for people, and the 9/11 Memorial Museum also offer many useful action to show the educational significance to visitors, and some project in museum could help the parents to teach their children, this is also played a significant role in the education of next generation. On this element, Ground Zero and the 9/11 Memorial Museum are have a very strong education role, thus them should be part of darker. From history aspect, Ground Zero and 9/11 Memorial Museum both are record the history. In the table 1, it say of the sites are trend to darkest which should be the history centric and conservation of commemorative. As know, Ground Zero is build in the site of the World Trade Center, the new building is witness of this history of 9/11 events and 9/11 Memorial Museum collected many pictures, voices, stories and videos about that events, it the best save of that events, shows real history and also can restore the truth history for future generations. In term of commemorative, the author already gives out many factors to proved Ground Zero and the 9/11 Memorial Museum full of memorable. It is worth mentioning that based on the 9/11 Memorial Museum website the purpose and mission is better remember and memorial people who death in 9/11 attacks. Consequently, there is no doubt that these two places main function is memory. In this regard, they also trend to be darker. There is another side also can prove Ground Zero and 9/11 Memorial Museum are pertain to darker. Based on shade of dark tourism, if product include perceived authentic it could be belong to darker. Although, Ground Zero is building in the site of the World Trade Center, the new building will recover the site, but the face of terrorist attacks at this site will not be changed and many memorial activates in here could engender a degree empathy to visitors. The products in 9/11 Memorial Museum are the directly materials which related to the terrorist attacks, such as pictures of the scene of terrorist attacks, video recording of the World Trade Center which was attacked., photos of victims and people can share the story about 9/11 attacks, all of these are let people feel very directly of destructive of 9/11 attacks. These products of 9/11 Memorial Museum can make a strong resonance for visitors. Direct show 9/11 and make visitors feel a real 9/11 are the feature of products in Ground Z ero and 9/11 Memorial Museum. In the table 1, it mentioned the location authenticity. In this paper the author has been mentioned many times that Ground Zero is build in the site of the World Trade Center and the 9/11 Memorial Museum is near by the attacks site, in terms of location these two place are very close to terrorist attacks. The last one is tourism infrastructure and supply. The infrastructure is defined as basic facility and physical for an organization needed for operation or service to match the function and aim (Jeffrey, 2009). After Ground Zero build, it will be use as business it must include many high level and complete facilities and infrastructure for people, in the 9/11 Memorial Museum, in order to provide a good service to visitors the museum also use many high tech infrastructure. Concerned to supple of 9/11 Memorial Museum, the purpose is very clear, that is to remember the 9/11 terrorist attacks, as well as the victims. Based on these two aspects and table 1, Ground Zero and 9/11 Memorial Museum they are not trend to darker. However, consider the issued should from different perspective to analysis and then conclude. Based on analysis from above, in the vast majority of aspects the shade of Ground Zero and the 9/11 Memorial Museum are trend to darker side, thus the author consider Ground Z ero and 9/11 Memorial Museum are belong to darker in the shade of dark tourism. 4.2 3 Conclusion In this section, the author give out more details about the signification, shown that Ground Zero and the 9/11 Memorial Museum are full of memorable and historical dark tourism sites. It also a major symbol of the war on terror. Especially the 9/11 Memorial Museum, is very suitable for school and parents to educate the children abut the 9/11 attacks, and make them know how horrible the terrorism is, at the same time is the best place to memorial victims. Understand the shade could help the author depth understand Ground Zero and 9/11 Memorial Museum as a multifaceted and complex tourism products. Based on Stones (2006) point, dark not means bad, the darker is closer to the actual event. In Stone (2006) paper says Auschwitz Birkenau can be described as darker. In this case study, the author based on elements of table 1 (the shade of dark tourism) to analysis Ground Zero and 9/11 Memorial Museum form many aspect and concluded Ground Zero and 9/11 Memorial Museum are trend to darker th at is rigorous and theoretical basis. Understanding of nature of Ground Zero and 9/11 Memorial Museum, enables the author better analysis the strategies which Ground Zero and 9/11 Memorial Museum they used in operations, and help the 9/11 Memorial Museum better to achieve the goals and aim. In the next part, the author will based on these information which mentioned above and through the main strategies for Ground Zero and 9/11 Memorial Museum from 2001 to 2011 to depth analysis details about strategies of Ground Zero and 9/11 Memorial Museum. 4.3 Strategies of Ground Zero and 9/11 Memorial Museum 4.3 1 Differentiation strategy In this section, the author will analysis the strategies of Ground Zero and 9/11 Memorial Museum. In the table 2, the author summarized the main strategies which used during 2001 to 2011, from the table it shows the main strategies of these two places is rebuild and build a new building to memory which decided by American and New York government. In 2001, after 9/11 attacks, American government decided to rebuild the World Trade Center at the site and quickly began to implement this plan, in same year announced the Lower Manhattan Development Corporation (LMDC) as the official commission. From this, American government officially began the reconstruction of the World Trade Center. Meanwhile, in the same year, after 9/11 attacks American government published some anti terrorist policies, this mean America declared war on terror, and rebuild the World Trade Center is also a reflection of the war on terrorism. The strategy of rebuild the World Trade Center is not only to memory the 9/1 1 attacks, to revive the confidence of Americans, it is also a reflection of terrorism by the American government (Melnick, 2010). During these ten years, the other main construction strategy is build the 9/11 Memorial Museum. In 2004 the official commission Lower Manhattan Development Corporation decisions design the museum and in 2005 design the mission of museum. Determine of mission is also determine the characteristically of the 9/11 Memorial Museum. Based on the 9/11 Memorial Museum website the museum has two main mission. The first is remembered and honor the victims by terrorists in the horrific attacks of February 26, 1993 and September 11, 2001 and this is a very important main mission of the 9/11 Memorial Museum. The second is respect this place made sacred through tragic loss. Based on the mission, it caused the author chose differentiation and cost leadership strategies to develop the 9/11 Memorial Museum which was mentioned in the literature review. In September 11, 20 11, the ten anniversary of 9/11 the 9/11 Memorial Museum was opened for victims families and September 12, 2011 opened for public for memorial and the museum will open in 2013 (Cohen, 2012). These strategies are specific actions of American and New York government, the author considered that need more professional strategy framework to analysis the Ground Zero and the 9/11 Memorial Museum and give out more details. Because Ground Zero will be as a business center in the future (Watts, 2009) and the memorial function is a part of it, thus in this section the author will pay more attention on strategies of the 9/11 Memorial Museum. Based on the mission and Porters framework (Evans et, al. 2003 refer Porter, 1985) the author chose two strategies to develop the 9/11 Memorial Museum. The first one is differentiation. Evans et, al (2003) point that the main benefits for differentiation strategy are the following four aspect. The first is the products will be sale by a premium price, because the product is different from others, thus the product could be as an advantage for the organisation and the price will add more value. The second benefit is demand for its product will be less price elastic than demand for competitors products, that means the product is in a class by the organisation, the organisation could decide the elastic of price by themselves. The next is average profits can be earned. And the last one is can create good environment for entry the industry and new market. Distinctive product could help the organisation attracts more customer if the product meet the customers needs, and can be occupy domina nt position in the competitive. Meanwhile, Evans et, al (2003) also give out the some suggestions for organisations to help them how to achieve a successful differentiation strategy. There are five ways. The first way is creating a superior product than competitors, which is means the product will be excellent in the industry. Then is offer a superior level of service, the quality and characteristics of the product is important, but it is also very important for services, that include pre sale service, the services of sale, as well as after sales services. The third is the organisation should have a superior distribution channels, a good distribution channels could make the orgainsation occupy a better network and branches and will take more newcomer. The next one is creating a strong brand image, the status of the brand image in customers mind is increasingly important. In the same price, or a little bit of price difference, customers often choose the product which has a good bra nd image. The last one is offer a superior promotion, based on Evans et, al (2003) a successful promotion could give a very deep impression for customers, when they wants to buy similar products, their mind will think of the organisations products first and the choice of customers will take precedence. In this case study, as the Ground Zero and the 9/11 Memorial Museum are nonprofit organisation, therefore main aim of them are not earn profit, thus the author will main focus on services, brand image and promotion to analysis. Primarily, the author will analysis the service of the 9/11 Memorial Museum. A high quality services could offer a good atmosphere to customers. In the 9/11 Memorial Museum, the organisatin should try them best to make a good environment for victims families and visitors memory. In this aspect, the 9/11 Memorial Museum offers many useful products for customers and also provides services for customers requirements. Firstly, the 9/11 Memorial Museum offers true information about terrorism attacks for visitors, it include pictures, video, stories from survival and others. In the website of the 9/11 Memorial Museum, the author found some people ask them do not know how to tell their children what is terrorism and how to tell a real 9/11 attacks for next generation, the 9/11 Memorial Museum based on visitors needs to offer many documents about talk to children about 9/11, and cooperation with the New York City Department of Education and the New Jersey Commission on Holocaust Education to offer 9/11 lessons for people and to meet the mission of the 9/11 Memorial Museum. For visitors come to the 9/11 Memorial Museum the main purpose is to memory, based on this, the 9/11 Memorial Museum hold memorial exhibition, and the exhibition provide an opportunity for visitors to learn about the men, women and children who died on September 11, 2001 and February 26, 1993, the 9/11 Memorial Museum use a corridor to show photographs of the nearly 3000 victims form a wall of faces who died in the terrorism attacks to visitors. Visitor can better memory the victims through this way, and the wall of faces will help visitors more intuitive understand many people died in terrorism attacks and understand the destructive of terrorism. Not all the visitors can go to the 9/11 Memorial Museum to visit, in this reason, the 9/11 Memorial Museum use google earth to explore the 9/11 memorial within the context of the surrounding landscape of lower Manhattan. This is include mapping program, cre ates a virtual look at the World Trade Center site, dimensionally accurate 3D model and other planned projects at the 16 acre site. This can better meet more peoples requirements who want to memory 9/11 and victims, and also provides a good platform for visitor to know about the 9/11 and understanding terrorism. Then is brand image, as a memorial site the brand of 9/11 Memorial Museum is different from other organisations. The 9/11 attacks is the brand of the 9/11 Memorial Museum. Refer mentioned above, the brand image could help organisation attracts more customers, but for the 9/11 Memorial Museum it not want to attract visitors, it want to offer a real 9/11 to visitors. Frank (2008) refers that for a museum a strong brand image can be a major asset and should position of the institutional brand, and for a new museum it can try to establish with an unusual subject. For the 9/11 Memorial Museum, it certainly exhibition an unusual show. The 9/11 Memorial Museum as a one of the most important places to memorial of the 9/11, its position is unique. Mentioned 9/11 people would think about the World Trade Center and Ground Zero, and when mentioned where to memory the people will choose Ground Zero and the 9/11 Memorial Museum, in the other hands the purpose to build the 9/11 Memorial Museum is t he government want to offer a dedicated place for memory. As a result the brand image of the 9/11 Memorial Museum is unique and it is a strong image in visitors mind who want to memory the victims died in 9/11 attacks. Frank (2008) also point out a good brand image can provide reinforcement of mission, operating stability and increased revenue. In this theory, the 9/11 Memorial Museum in order to meet the mission, it should keep and maintain unique brand, and through offer real information about 9/11 attacks and high level of service to improve the brand image to make more people choose the 9/11 Memorial Museum to memory and understand the 9/11 attacks. The last one is promotion. As a memory place the main purpose it make visitors get more experiences from the 9/11 Memorial Museum. Carman (2010) points out the important thing for promotion to museum status is understand why do people visit museums at all? In this case study the author mentioned many times, the visitors go to Ground Zero and the 9/11 Memorial Museum is in order to memory and understand the real 9/11 attacks, thus the promotion of the 9/11 Memorial Museum should based on the purpose to decided. Also based on the website of 9/11 Memorial Museum it not try to attract many visitors through promotion, it just use promotion to publicity how threatening and destructive of terrorism, and will bring huge damage for human. In this reason, the promotion for the 9/11 Memorial Museum is different from other museum, in the website the 9/11 Memorial Museum established a special column about 9/11 attacks, people could share stories in there. This special column offer a platform for survivor, victims families, and visitors to deep feel 9/11 attacks, in this column there are many stories shared, and it is a effective way to stimulate people go to the 9/11 Memorial Museum to visit and to know more. Wherefore, the 9/11 Memorial Museum should show some experiences to people to motive them, make more visitors come to the 9/11 Memorial Museum, and achieve the aim for make more people understand 9/11 and approach the mission. 4.3 2 Cost leadership strategy Based on Evans et, al. (2003) the benefits for an organisation through strategy of cost leadership are summarised as following aspects, the first one is the organisation could earn high profits and possibility to increase both sale and market share in the industry. Then is help organization entry new market and particularly valuable in a market where customers are price sensitive. How to make this strategy successful? Refer to Evans et, al (2003) they give out some way to achieve this strategy: reducing cost : reduce cost is a effective way to occupy more market share, because the organisation has price advantage. using less expensive resource inputs: reduce the inputs could make organisation ensure the price advantage, eg: easyJet. Producing products with no frills, this way could reducing labour cost and increasing labour productivity. Achieving economies of scale by high volume sales: the high volume of sales is a good way to ensure the profits. For the 9/11 Memorial Museum and Ground Zero, they are nonprofits organisations, but they have many partner to support them, especially for the 9/11 Memorial Museum. Through the website, the partners are including: 9/11 National Day of Service, 9/11 Tribute Center, Project Rebirth, Story Corps and Voices of September 11th. All of them are helping the 9/11 Memorial Museum to enrich content. Evans et, al (2003) refer that the definition of cost leadership is organisation and managing its value adding activities so as to be the lowest cost producer of a product (a good or service) within an industry The information from the website of the 9/11 Memorial Museum, the budget for the 9/11 Memorial Museum funded by private and public funds, is $530 million, and in additional, New York State grant $80 million. A wide range of support for the government decided to build the 9/11 Memorial Museum to reduce the burden. Compare with other museums, the 9/11 Memorial Museum add and attach a lot of significance which was mentioned in the above. Special signification of historical and memorable for the 9/11 Memorial Museum makes this museum has a certain degree of competitiveness. Moreover, the 9/11 Memorial Museum provides various useful products, information and hold many activities (these are mentioned in 4.2 and 4.3 1) to meet visitors needs, all of these are make this museum as the choice to memory the 9/11 for many people. 4.3 3 Conclusion The 9/11 Memorial Museum as a nonprofits organisation, strategies for it not in order to earn money, the aim for these strategies are help the 9/11 Memorial Museum achieve the aim and mission. As a place for people to memory 9/11 attacks, the 9/11 Memorial Museum should provide a very high level and quality of service to people, and ensure the visitors could take experiences from the 9/11 Memorial Museum. Miles (2002) points out à ¢Ã¢â€š ¬Ã‚ ¦dark tourism site must engender a degree of empathy between the sightseer and the past victim (or product) For the 9/11 Memorial Museum, many products are collection by primary resources, such as photographs, videotapes, voice messages, recovered property, clothing and other personal effects, workplace memorabilia, incident specific documents, and original writings including letters, e mails and diaries, all of them will stimulate visual sense, emotion, empathy and mood of the visitors. However, these strategies which mentioned above are useful way for the 9/11 Memorial Museum to engender empathy with visitors. In this section, the author anaysis how the differentiation and cost leadership strategies used in the 9/11 Memorial Museum, and give out the signification and functions of these strategies. Because of these strategies, which ensure the 9/11 Memorial Museum achieve the mission and the aim, and the continuous realisation of the aim and mission ensure the 9/11 Memorial Museum has been in a position to provide people with a positive sense. In the 4.1 the author analysis the negative and positive of dark tourism, avoid the negative aspects and develop the positive aspect is very serious for a museum, in terms of the 9/11 Memorial Museum, keep the positive mission and follow the mission to decide strategies could avoid negative aspects as much as possible. Chapter 5 Conclusion This chapter aims to bring together and conclude the main findings and procedures of this case study. The author uses secondary research to collect the information and data and uses theory for analysis, starting with characteristics and properties of dark tourism, Ground Zero and the 9/11 Memorial Museum which include the nature, positive aspects and negative aspects, these analyse help the author achieve the objective about an evaluate dark tourism, and relate to Ground Zero and the 9/11 Memorial Museum is closed to the case study. Then specific to Ground Zero and the 9/11 Memorial Museum, the chapter 4.2 analyse significance and shade of them. In this chapter the author began