[patch] OpenACC fortran front end

[Cesar Philippidis]

This patch adds support for OpenACC 2.0a, with some omissions, to the
fortran front end. It only contains the fortran changes from
gomp-4_0-branch, therefore the middle end and runtime changes are a
necessary prerequisite for this patch. I'll post a separate patch with
the fortran tests later. If anyone wants to test this patch, please use
gomp-4_0-branch instead. You don't need a CUDA accelerator to use
OpenACC, and some of the runtime tests will fail because that branch
doesn't include the nvptx backend.

Notable OpenACC omissions include support for the device_type clause and
the atomic directive. Hopefully we can get those in before 5.0 is released.

All of theses changes have been approved for gomp-4_0-branch. Is this
patch OK for mainline trunk (after the runtime and middle end go in)?

Ilmir, I know that you contributed most of OpenACC support to the
fortran front end. Am I missing any other authors in the ChangeLog?

Thanks,
Cesar

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