they are keeping up to date on technology and certifications. Lastly is based on the reputation, past experience and positive word of mouth. PC-Logic sees his major threat in both smaller and larger companies. However, most of smaller companies have more overhead thus they might charge more mainly due to their focus is not only on services but sales as well. As for competition with large companies, they have the financial support and resources needed for advertising, inventory and manpower. At the same time technology is changing every moment. We would use asset-based valuations to determine the sales price for PC-Logic as it is difficult to predict future earning. Thus we will be relying on market force to set a price after examining the assets and liabilities of the business which is usually found among the financial records in the balance sheet. ASCENT DENTAL SURGEONS Issue 1 The inability of having full control of running a clinic if were to practice dentistry as an employee or join partnership with others was the main reason of starting his own clinic. With the help of his networks, the clinic located at Chun Tin Road started its operations on 1 July 2001 by Dr. Joseph. Due needs of orthodontic treatments, he invited an Orthodontist, Dr. Heng to join his clinic. In order to balance his time with family and work, some adjustments are made to the consultation hours. To minimise the loss of income, he invited another part time dentist, Dr. Wong to