Largely inspired from ipc/ipc_sysctl.c.  This patch isolates the mqueue
sysctl stuff in its own file.

[akpm@linux-foundation.org: build fix]
Signed-off-by: NCedric Le Goater <clg@fr.ibm.com>
Signed-off-by: NNadia Derbey <Nadia.Derbey@bull.net>
Signed-off-by: NSerge E. Hallyn <serue@us.ibm.com>
Cc: Alexey Dobriyan <adobriyan@gmail.com>
Signed-off-by: NAndrew Morton <akpm@linux-foundation.org>
Signed-off-by: NLinus Torvalds <torvalds@linux-foundation.org>