refactoring user transaction
move html comment parser to lib
fix error in create method
Merge branch 'master' of github.com:DonutWorks/Ari into refactoring-create-in-export-excel

Conflicts:
	app/controllers/admin/export_excel_controller.rb
	app/controllers/admin/import_controller.rb
Merge pull request #126 from DonutWorks/refactoring-create-in-export-excel

Refactoring create in export and import excel controller