Update has_accounts.
Update CHANGELOG.
Update some gems, including has_vcards.
Document Ruby 1.9.3 as only runtime.
Revert "Update some gems, including has_vcards."

This reverts commit 962750fdef2ddb06daa35046fb43b70d7f6d0090.
Better default title for attachments.
Add default ordering descending updated_at for Attachment.
Drop unneeded csv require in BookingImport.
Drop Iconv and use similar encoding logic in BookingImport as in Mt940Attachment.
Rename Mt940Attachment to BookingImportAttachment.
Refactor booking table as table in mt940 import form.
Preset encoding to ISO-8859-15 for booking import attachments.
Drop title field in booking import attachment form.
Fix booking_import_attachment list.
Use text-align: right for inputs nested in .currency
Add tenants.person_id index to create_tenants migration.
Major refactoring of MT940 importer.