Divide mA-Hr rating by 8 to calculate load resistance.
Well, divide it by 8 to get the 8 hour discharge current in mA.
e.g. 1600mAh equates to 200mA discharge current for a projected 8 hour discharge.
Then to calculate the load resistance, get the battery voltage and divide by the current in AMPS to get the load resistance in ohms.
Let's say it's a nominally 7.2V battery, the load resistance will be 7.2/0.2 = 36 ohms.
If you're testing a battery, the voltage will fall during discharge. This presents 2 problems.
The first is that as the voltage falls, the load draws less current. In addition, the battery may well start at a voltage higher than its nominal rating. Thus the load current is not constant and this introduces errors into your calculation. The answer to this is to use a constant current load, but that's a little more complex.
The second problem is where to stop? The best measure is to find what the manufacturer recommends as the discharge voltage, however this may be too low for a typical device to operate at, and thus you may choose a higher voltage.
Preferably you have some means of detecting the stop point, and this will stop the clock and remove the load.
The two problems mentioned above don't really happen if you're testing one of those USB power sources because they have a regulated 5V output and will automatically shut down when the battery is flat (or at least they should). SO your load will always be "correct" and all you need do is wait until the output voltage suddenly drops to zero.