ipc/evt_os_key_top is a SAP Parameter attribute which is used to control information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
An SAP instance uses operating system events from a defined range. This
range starts with a number, such as 3000000 or 4000000. An event has
the format X<(><<)>NN><(><<)>yyyy>, where NN is the instance number. You
can use this parameter to define the number at which the range ends.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.