Peter Patel-Schneider, Reasoning in RDFS is Inherently Serial, at least in the worst case, in Proceedings of the ISWC 2012 Posters & Demonstrations Track, Boston, US, November, 2012. [PDF(local)], [PDF(online)]

Abstract:
Although it appears that reasoning in RDFS is embarrassingly parallel, this is not the case. Because all vocabulary is treated the same way in RDF, it is possible to extend the RDFS ontology vocabulary. The ability permits the creation of useful constructs that are not amenable to parallelism, and that in the end require serial processing.
BibTex: 
@InProceedings { iswc2012paper-poster-demo-01,
  author = { Peter Patel-Schneider },
  title = { Reasoning in RDFS is Inherently Serial, at least in the worst case },
  booktitle = { Proceedings of the ISWC 2012 Posters & Demonstrations Track },
  address = {Boston, US},
  month = { November },
  year = { 2012 },
}
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