[IMP] resource: define a conversion factor hour to day on working calendar

Using a working calendar, you might want to know
how much hour correspond a work day. This depends
of you working calendar. This might be usefull to
compute leave duration (half a day is not 8 hours,
but 4).

The hours_per_day field is not computed as the
average of working hour of all work day of calendar
to allow customization. By default, it is 8, as
the default attendances are the one from the
40h/week calendar.

A constant is also available to handle case where
resource calendar is not available.

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