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Facet Theory (FT) is presented in this volume as a methodological approach that combines content design and data analysis. Following a brief overview of FT design, FT data analysis and the correspondence hypotheses between the two, the authors consider the role facets play in observations and equivalence relations and discuss in detail: mapping sentences and their common range; constructing questionnaire items; correspondence hypotheses relating to FT design; bivariate regression hypotheses; and how to analyze data profiles with hypotheses for structuples and similarity structures. In conclusion, the issues of using FT in practice including measurement theory and significance testing are addressed.