Solution : https://service.sap.com/sap/support/notes/573826 (SAP Service marketplace login required)
Key words : 
ipc/shm_psize_01 = -40    ipc/shm_psize_02 = -40    ipc/shm_psize_03 = -40    ipc/shm_psize_16 = -40    ipc/shm_psize_31 = -40    ipc/shm_psize_52 = -40    ipc/shm_psize_62 = -40as, ipc/shm_psize_<poolkey> =<poo [thr 40947] error => shm pool create error, ipc/shm_psize_<key> =-<poolkey> [thr 40947] increase, execute sappfpar check pf=<instance profile>, command              sappfpar check pf=<instanzprofil>, ipc/shm_psize_<key> = -10the, dpsysacreate [dpxxtool2_mt 332] [thr 40947] error => lcomiinit, system imposed limit [thr 40947] solution, pull menu system status, simply select setenv_02 usf
Related Notes : 
       
| 525006 | Startup problems during the upgrade on AIX | 
| 497427 | 32-bit-compatible UNIX shared memory parameter settings |