With a 90:1 dividing head, each full turn of the handle moves the work round by 360 / 90 = 4 degrees. For one degree, turn the handle a quarter turn exactly.
For angles that are not neat multiples of 4 degrees, a dividing plate allows you to turn the handle by a set smaller amount, and so to turn the work by a set even smaller amount. A ring of 10 holes allows the handle to be turned 1/10 of a turn, so as one turn = 4 degrees, 1/10 of a turn moves it 4/10 degree = 0.4 degrees. So, a ring of 40 holes gives you 1/10 degree = 0.1 degree.
And so on. It can get complicated if you want an angle of seven degrees and thirteen minutes and nine seconds – but it is just a matter of choosing a plate with the 'nearest correct' number of teeth. Unless you have a large number of plate circles of different numbers, an approximation is the best you can do, usually.
Cheers, Tim