Both equations appear are for Units of Energy or Work.
It appears improper use of Upper/Lower case was used in the second equation.
J= GD(squared)/H
J= Joules,(SI unit of Energy)
G= Gauss, (GCS unit of flux Density)
H= Henry, (SI unit of Inductance)
kW sec/kVA
k= (Lower Case) (SI prefix for 10'3)
K= (Upper Case)Kelvin (SI Unit of temperature)
W= Watt, (SI unit of Power)
VA= Voltampere, (SI Unit of "Aparrent-Power"
Neither formula appears to have any merit that would make it a legitimate statement...