refactor
Merge remote-tracking branch 'origin/develop' into develop

Conflicts:
	accounting-dao/src/main/java/plb/accounting/dao/impl/db4o/DB4OExternalOrganizationDAO.java
	accounting-model/src/main/java/plb/accounting/model/Account.java
	accounting-model/src/main/java/plb/accounting/model/Transaction.java
	accounting-services-spec/src/main/java/plb/accounting/services/IAccountService.java
	accounting-services-spec/src/main/java/plb/accounting/services/IAccountingService.java
	accounting-services-spec/src/main/java/plb/accounting/services/IExternalOrganizationService.java
	accounting-services/src/main/java/plb/accounting/services/impl/AccountingService.java
	accounting-services/src/main/java/plb/accounting/services/impl/ExternalOrganizationService.java
	accounting-services/src/test/java/plb/accounting/services/test/MockAccountingDAOFacade.java