Solution : https://service.sap.com/sap/support/notes/743328 (SAP Service marketplace login required)
Key words : 
additional error messages exist, shared memory parameter setting, operating system-dependent restrictions, detailed error messages, operating system restrictions, operating system dependencies, ora-27102 error message, shared memory parameters, activated 3 gb option, sufficient virtual memory
Related Notes : 
       
| 789011 | FAQ: Oracle memory areas | 
| 617416 | Oracle9i: Dynamic SGA | 
| 546006 | Problems with Oracle due to operating system errors | 
| 441663 | USING > 3 GB of memory for Oracle on WINDOWS platforms | 
| 145171 | Maximum SGA for AIX and 32 bit Oracle | 
| 142019 | 3GB Memory and Oracle 8 on Windows (NT or 2000) |