Fix formatting
Improve gemspec

- Don't set the date; rubygems does this for us
- Add rake dependency
Add a Gemfile for development
Make Iba work with Ruby 1.9
Fix indenting
Move ruby version test to 'compile time'
Remove assignment of unused variable
Simplify Rake configuration
Add some default Rake tasks
Add RuboCop TODO configuration
Configure some RuboCop cops to match code
Auto-correct several offenses
Configure SignalException cop
Configure Lint/RescueException
Autocorrect RedundantReturn offenses
Correct IfUnlessModifier offense
Correct EmptyLinesAroundBody offense
Auto-correct AndOr offense
Correct AlignParameters offenses
Configure ClassAndModuleChildren for tests