Solution : https://service.sap.com/sap/support/notes/756918 (SAP Service marketplace login required)
Key words : 
time-dependent/time-independent characteristic sid tables, symptom sql statements involving sid tables, infoobjects exhibit long runtimes, 10 content            import support package 17, select statements involving, 0b            import support package 23, attribute-sid tables, import db2 v8, attribute flags tables, index scan access
Related Notes : 
       
| 723259 | SAPBWNews BW 3.1 Content Support Package 17 | 
| 723192 | SAPBWNews 3.0B Support Package 23 | 
| 693495 | SAPBWNews BW Support Package 05 NW'04 Stack 05 RIN | 
| 374502 | DB6: DB2 UDB - BW Performance - Overview of notes |