It depends on the context. A second can be a measure of time or of an angle.
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It is a measure of speed.It is a measure of speed.It is a measure of speed.It is a measure of speed.
It means that the measure of the first item is 32 times as large as the measure of the second item.
You can't convert cubic metres into feet because the first is a measure of volume and the second is a measure of length.
You don't A count per second is a measure of how many decays occur within a second. A sievert is a measure of the dose equivalent. This requires knowledge of the isotope, the organism or part of the organism which is receiving the dose, the weight of the organism and the weighting factors which accompany them.
You would need to measure it.You would need to measure it.You would need to measure it.You would need to measure it.