ipc/sem_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 semaphores from a defined range.
This range starts with a number, such as 30000, 20000. A semaphore has
the format X<(><<)>NN><(><<)>yyyy>, where NN is the instance number.
This parameter defines the upper limit for the sempahore numbers.
Examples: 29999, 39999..
See SAP Parameter Documentation for full SAP documentation for this profile parameter.