Solution : https://service.sap.com/sap/support/notes/1472180 (SAP Service marketplace login required)
Key words : 
1 sp06                     phss_40544 - ac++ runtime patchphss_40538 - linker + fdp cumulative patchphss_40542 - integrity unwind libraryphss_40540 - math library cumulative patch                     hp-ux kernel parameter recommendations, 1 sp05                     phss_38141 - ac++ runtime patchphss_39094 - linker + fdp cumulative patchphss_39102 - integrity unwind libraryphss_39827 - math library cumulative patch sap netweaver mdm version >= 7, minimum recommended hp-ux os patch requirements, set hp-ux kernel parameters, hp-ux kernel parameters, sap netweaver mdm version <= 7, sap netweaver mdm version 7, prerequisites sap netweaver mdm 7, hp-ux itanium platforms, unwind library
Related Notes : 
       
| 1522123 | File Descriptors Availability | 
| 172747 | SAP on HP-UX: OS kernel parameter recommendations |