Exec bundle update
Make test slim by reducing sample data
Remove needress destroy_all
Convert Item's default_limit and remaining scope to lambda expression

Because the value of limit and offset are changed in spec test.

This error has been found by rspec --seed 38304
Refactor Item model using remaining and default_limit scope definition
Fix some specs to check of the filter by name

Fix the errors of rspec --seed 38304
Fix the specs for filtering by tag in entries#index

Fix the errors of rspec --seed 38304
Merge branch 'master' into rails4

Conflicts:
	Gemfile.lock
	app/models/item.rb
	spec/models/item_spec.rb