increment/decrement_open_transactions deprecated

https://github.com/rails/rails/commit/9296e6939bcc786149a07dac334267c403
5b623a
Fix Deprecation warning -  call columns with a table name!
Fix deprication warning call columns with a table name!
Fix tiny_tds caused segfault
require arel 4.0.0
.find(:first) deprecated
allow only some tests to be run

bundle exec rake test SQLSERVER_ONLY=true
 bundle exec rake test
TEST_FILES="~/code/source/rails40/activerecord/test/cases/scoping/named_
scoping_test.rb"
Disable Timeout
.find(:first) deprecated
active_support/core_ext/exception no longer valid
TODO's