(defun parkinsons-law (k m p n)
    (/ (+ (* 2 (expt k m))
          p)
       n))
 
  Where:
  The retval is the number of new employees to be hired annually
  k is the number of employees who want to be promoted by hiring new employees
  m is the number of working hours per person for the preparation of internal memoranda (micropolitics)
  p is the difference between the age at hiring and the age at retirement
  n is the number of administrative files actually completed