This document discusses themes and values for entrepreneurship. It defines a theme as the central idea behind any story, company, etc. and explains that themes can be found everywhere. Developing impactful themes involves unique perception, observation, identification, and exploration. Values are also long-lasting perspectives that greatly influence actions and decisions. Developing strong values involves being raised with certain values, keeping them simple, continually refining them, and ensuring they are followed. Overall, themes may change but values will last much longer.