I have never seen this exact equation, but the terms are familiar. Where did you find it? It looks like the amount of heat generated by a resistance. I is current in amps, R is resistance in ohms and T is time in seconds. Multiplying these out as per the equation must give heat generated, Q, in joules. The orgins of the equation are in the physics of electricity, things like Ohms law. Look in a Physics book for the units on amps and ohms and work out your units. I don't have my physics book handy so I can't verify the proper units. The units for (Q) will likely be Joules which is the amount of heat.

Combining Ohm's Law (V = I*R) and definition of power P = I * V , Power (work per unit time) can be stated as I * I * R, multiply this by time and you have work, which is measured in joules.

Regards.