[IMP] hr_expense: improve useability of hr_expense

- Change the differents states of hr.expense to have
ToSubmit, submitted, approved, refused and paid.
- Add a responsible field on employee model. The responsible is a res.user that belong to the group "hr_expense.group_hr_expense_manager"
The commit change too a "vals" variable that changed in a git rebase operation.
- Make the other_info tab invisible if the user doesn't belong to account.group_account_user.
- Make expense wizard (for expense lines) editable if expense is in reported mode, so when the sheet is in To submit state.
- Move a tour from expense form to expense_sheet form
- rename two fields (attachments and manager)
- The buttons "approve" and "expense" must be hidden if the user isn't the expense responsible.
- The description field of expense line must be editable in draft, reported and refused state
- Add a subtype to follow responsible changes on expenses sheets

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