Add scaled time to taskstats based process accounting

This adds items to the taststats struct to account for user and system
time based on scaling the CPU frequency and instruction issue rates.

Adds account_(user|system)_time_scaled callbacks which architectures
can use to account for time using this mechanism.

Signed-off-by: Michael Neuling <mikey@neuling.org>
Cc: Balbir Singh <balbir@in.ibm.com>
Cc: Jay Lan <jlan@engr.sgi.com>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>