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unit of analysis is the object about which generalizations are made based on an analysis.
It is the what or who that is being studied. The unit of analysis is determined by an interest in exploring or explaining a specific phenomenon.
Social entities
observations of a single social entity, such as a person or an institution observations of multiple entities with a defined relationship, such as family, employer-employee
Time
Space
observations made within a specific spatial area observations made within a hierarchy of spatial areas
The unit of observation and unit of analysis are the same when the generalizations being made from a statistical analysis are attributed to the unit of observation.