It is fine on paper to insist on a standard second, s = 1 sec, but in practice a standard second is difficult to define. However if time is the flow of space and space has mass, m. We might consider:
t=Co.dmdt a flow of space through an unit Area A and over time, a volume of space, mass m and Co is a constant of proportionality independent of time.
Solving this
∫tdt=Co∫dm
12t2=Com
and so,
t=√2Com where m is the mass of space.
This allows us to move onto the concept of Gravity.