Solution : https://service.sap.com/sap/support/notes/790323 (SAP Service marketplace login required)
Key words : 
prerequisites         contents        ------part 1 working, generally simplifies authorization problems, log solution part 1 working, characteristic master data id, found valid hierarchy authorizations, rs authorization objects s_rs_icube, relevant spool request matches, relevant authorization objects individually, s_rs_hier rs authorization object, node-specific check result
Related Notes : 
       
| 1412800 | MDX and BW authorizations | 
| 976340 | "No authorization" BRAIN 804 with customer exit variables | 
| 943139 | Settings in the authorization log | 
| 921820 | Information about authorization concept of BW 3.X systems | 
| 874786 | Query execution: No check for S_RS_MPRO | 
| 873685 | Query authorized although an authorization object missing | 
| 860488 | Authorization check for selections with Excluding | 
| 853297 | BRAIN 804 "No authorization" for postable hierarchy nodes | 
| 846839 | Types of Authorizations in BW | 
| 824500 | RSSM: Generation of authorizations fails | 
| 821773 | BRAIN 804 "No authorization" with blank selection | 
| 805855 | Check on colon authorization despite selection condition | 
| 789536 | Enhancements of the authorization log | 
| 728077 | Compatibility modes in reporting authorization (only BW3.x) | 
| 727354 | Colon authorization during query execution | 
| 591758 | Authorization checks for SEM-BCS functions | 
| 573725 | Authorizations for documents for transaction data |