[Fortran-Dev, committed] Fix SIZE call - and, hence, 3 regressions

[Tobias Burnus]

This is another trivial patch, which fixes three regressions. The 
following four regressions remain:

gfortran.dg/mvbits_7.f90
gfortran.dg/mvbits_8.f90
gfortran.dg/subref_array_pointer_2.f90
gfortran.dg/unlimited_polymorphic_1.f03

Committed as Rev. 198688 - after building and regtesting on 
x86-64-gnu-linux.

(Actually, that's not quite true: The last merge from the trunk also 
imported some 
regressions:http://gcc.gnu.org/ml/gcc-patches/2013-05/msg00352.html - 
but ignoring those, there are only 4 regression left on the branch :-)

* * *

I think the mvbits regressions are related to elem_len != sm, i.e. since 
dtype's size (now: elem_len) no longer matches stride multiplier, it 
fails. But maybe that's the wrong assessment.

TODO:
- Fix the 4 regressions
- Remove the "offset" field/component from the descriptor
- Set lower_bound == 0 for the args to a nonpointer/nonalloc dummy argument.
- Handle elem_len != n*stride throughout the code
- Audit the use of elem_len, stride/sm, ubound, type, attribute for 
correctness and performance optimization (e.g. making use of the 
lower_bound==0 knowledge)

Tobias
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