Solution : https://service.sap.com/sap/support/notes/595757 (SAP Service marketplace login required)
Key words : 
oracle parameter setting   star_transformation_enabled = trueor   star_transformation_enabled = temp_disable, star_transformation_enabled = trueor   star_transformation_enabled = temp_disable, cost-based optimizer environment, oracle bug 2559375            sap note, 3 oracle bug 2289081            sap note, oracle bug 2430113            sap note, avoid open sql, oracle database version 9, solution sap note 537448, incorrect data occurs
Related Notes : 
       
| 760302 | Composite SAP note Oracle 9.2.0.3 and incorrect data | 
| 658322 | Composite SAP Note: Incorrect resulting set with Oracle | 
| 610445 | Merge fix for Oracle 9.2.0.3 | 
| 587196 | |
| 581353 | Wrong values with star_transformation_enabled (8174 & 920) | 
| 577373 | Wrong values with star_transformation_enabled (8174 & 920) | 
| 552914 | SAP BW 3.1 Content Server Installation on UNIX | 
| 552911 | SAP BW 3.1 Content Server Installation on Windows | 
| 537448 | BW: Various errors with star_transformation_enabled=true |