This document discusses units and measurements conversions. It explains that prefixes like centi and milli indicate fractions of base units and conversions can be done using ratios of equivalent units. For example, 1 inch is equal to 2.54 centimeters. It also notes that algebraic manipulation of units is similar to variables, where units cancel out in operations like division. Rounding may be needed in conversions to avoid exact answers. Practice problems are provided to convert between units like centimeters and inches using equivalent ratios.