What Is The Link Between Value And Attitude?

After studying a course called 'Foundations' run by  Fusion International, they discussed the differences of values and attitudes.  A value is something that you practise 80% or more of the time and an attitude is something that you practise 70% or less of the time.

So for example Sally is hospitable.  Often she has people over for a cup of tea.  Compared to Bill who says hospitality is important but finds little time to implement it.

My problem that i have with this is that I do not know where the information was sources.  However this is what we were taught in the program, 'Foundations, understanding yourself, God and others.'