Poisson regression uses counts of events during a sertain time interval. If I observe 500 subjects, half men, half women, for lets say one year, between January 1 and December 31 and counting all events (for example fractures) during that time, this would be easy to analyze (dependent: 50 fractures, continous covariate: 1 year, categorical: gender) 

But lets say I have two groups (A and B) with 500 subjects in each, that are included in the study at different times during year 1 and followed for two more years. The event I'm counting is death. Each subject contributes with their own individual amount of person days, depending on when included, and if and when they died or not. Death is by nature an event that happens only once to each person, and is relatively rare so one day might have only one event occuring that day.

How do I arrange the analysis when subjects within the same group might have contributed with a wide array of person days. lets say that two subjects remained in the study for 300 days (died) and 750 days (survivor) repectively? 

Categorical :Group A and B

Dependent:  70 in group A, 40 in group B during the study duration.

Continous Covariate: Person-days/months/year?  Calendar-years from 1:st subject included? Other definition of time?

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