[FIX] mail: add tooltip to send a message and log a note links
[FIX] account_voucher: validation of refund in multicurrency

Fixing several issues for refunds in multicurrency mode that prevented the moves to be balanced.
The amount_currency needs to use the absolute value, as a refund will have a negative amount.
The sign for currency_rate_difference needs to use the line instead of the voucher as they can have different value. e.g. a voucher of 1000$ with invoice of 1200$ and refund of 200$ will have two lines and their currency_rate_difference should have different signs.
Avoids doubling the value in foreign_currency_diff
Fixes #1490, opw 607118 & 611580
[FIX] l10n_be: spelling error in financial reports
[FIX] Account: Consolidation Account should not be carried to next fiscalyear
[FIX] account: payment_ids should list payments of same account than the invoice account
[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
[IMP] email_template: add a lambda function to allow a user to format a date from a template mail into a specific timezone, and/or in a specific format.

Eg: ${format_tz(object.name, object.employee_id.address_id.tz,'%m/%d/%Y %H:%M')}
[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] website_sale: avoid displaying inactive products in shops

The domains in the form ('o2m_field', operator, False) do not use the orm but convert the domain to ('id', 'invert operator', [list of ids]). This means that the orm is not used and implicit filter (active=True) or access rights are not checked.
A proper fix in master should be done to use the orm instead of an SQL query.
This patch force a search to be made on product.product and then exclude the products where active=False (opw 607602).
[IMP] crm: clean after partner merge

When trying to merge partners, an sql error may be violated (e.g. unique constraints).
In this case, catch the error and delete the problematic record as it will no longer be relevant with the old partner and left unconsistant data in the database.
[FIX] mail: avoid duplication followers when merging partners
[MERGE] forward port of branch 7.0 up to a86dfb8