[FIX] account: child_of operator in invoice analysis report

When displaying invoice analysis of a company, include the invoices of the members of this company (opw 611084)
[FIX] report: allow using 0 decimal precision in rml reports
[FIX] account_voucher: fix typo in journal_id type
[FIX] web_kanban: in non-grouped kanban, on switch to form, display first record

in view_form.js, in do_show method, if the dataset index is not set, the on_button_new method is triggered, opening a new record
In regular kanbans (non-grouped kanban), the dataset index wasn't set, and, therefore, when switching to the view mode, it opened a form for a new record instead of opening the first record of the list, like this is the case for the view list and the grouped kanban
[FIX] project_timesheet: test used fields added not in dependencies

The fields procure_method and supply_method are not present if we just install project_timesheet which makes the tests fail (opw 610590).
[FIX] in solve issue in pad modeulesin  convert unicode to utf-8 so it can gracefully handle by etherpad and add the mail moudles in replace('&amp';,'&')