A General Theory of Computational Scalability Based on Rational   Functions
  The universal scalability law of computational capacity is a rational function C_p = P(p)/Q(p) with P(p) a linear polynomial and Q(p) a second-degree polynomial in the number of physical processors p, that has been long used for statistical modeling and prediction of computer system performance. We prove that C_p is equivalent to the synchronous throughput bound for a machine-repairman with state-dependent service rate. Simpler rational functions, such as Amdahl's law and Gustafson speedup, are corollaries of this queue-theoretic bound. C_p is further shown to be both necessary and sufficient for modeling all practical characteristics of computational scalability. 
Neil J. Gunther