The Theory of Actual Time vs. Man-Made Measurement of Time

I have a theory about time. That time is actually variable.
And that man-made measurement of time does not correspond exactly with what I call "Actual Time."
So, sometimes when it seems faster or slower than man-made measurements, it is because time actually is moving faster or slower than man-made measurements indicate.
Some people might argue that other factors make it seem faster or slower.
For example, if you're really busy, you don't notice the time flying by. But sometimes when you're busy time really still seems to drag.
AND I've notice the phenomenon over distances. Such as various friends in different places all commenting that time seems to be dragging or alternately going by really fast at specific times or on certain days.
Now, I'm not really any good at math or physics, so maybe some mathematical genius out there can come up with the mathematical formula to prove my idea of "Actual Time." But if you do, remember, you have to give me credit for the idea.