Refactored specs to use new expect().to syntax

Rspec is changing it's syntax from should to expect. This change updates
all specs to use new syntax and remove spurious 'should' from context
statements.
Removed magic comment to encode via utf-8
View improvements for accounts
Improved user index/show
Added name to users#index
Switched mongoid-rspec declaration back to "should"

The should statement is required for all mongoid-rspec macros. Using
"expect" appeared to be working but was really always returning true and
passing. Using "should" calls the macros correctly.
Rspec syntax tweaks and minor admin view improvements
Invoice memo type with modal input

Add an invoice memo subclass with same inputs as a standard note plus an
amount field for calculating the total amount for that invoice. The
purpose of the invoice note is not to BE an invoice but rather to just
jot a not in the project that an invoice was made and how much.
Note partial shows invoice as red label
Cache invoice total in project.invoiced

We need access to project invoice totals so we cache the total invoiced
for a project into .invoiced. The totals are also mapped in
  elasticsearch.
Added payment memo class with project.paid cache

The payment memo is used for recording actual receipts. It's not
intended to be a general ledger. Instead, it helps track aggregate
project payments.
Fixed memos#index
Invoice/Payment memo types