[IMP] hr_expense : improve access rights of manager/officer

Currently the distinction between expense officers and expense managers
doesn't make sense because they both have the same rights.

This commit aims at making a clear difference between an officer and a
manager.

After this commit the rights will look like this :

  * Expense Manager :
  	- See and approve any expense

  * Expense Officer :
  	- Can see and approve the expenses of employees in his department
	  or employees for which he is the manager (field parent_id on
	  hr_employee)

	- Cannot approve his own expenses

  * Simple user :
  	- Can only see his own expenses

	- Can only send his expenses to a manager (either the manager of
	  his department, his direct manager [parent_id field] or an
	  expense manager)

Related to task #51520
Closes #23033

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