created JpaHibernateUtil + Interface

1110998 Marcel Schmitz
1111224 Luís Ferreira
Merge branch 'master' of https://github.com/PauloGandraSousa/EAPLI_2013_PL_2DI.git
created JpaHibernateUtil + HibernateExpenseTypeRepository

1110998 Marcel Schmitz
1111224 Luís Ferreira