created themes structure
using themes_for_rails gem
replaced double quotes
default body => light yellow
Merge branch 'develop' into feature/themes-for-rails

Conflicts:
	app/assets/stylesheets/home.css.less
	app/views/layouts/application.html.erb
adding view folders in themes
wip
adding views on theme folders
sip-working version but no .less support
using global and theme's layouts