This document discusses entrepreneurship and small and medium enterprises (SMEs). It defines entrepreneurs as those who have new ideas and take responsibility for their actions, often focusing on innovation. SMEs help create new jobs and economic opportunities. The document provides examples of successful entrepreneurs and discusses support for SMEs in Puerto Rico, including government incentives and health insurance options. However, about 8 out of 10 SMEs fail within the first 5 years, often due to a lack of planning, information, or oversaturation of the market.