[Patch, Fortran] Reject OpenMP parallelization for DO CONCURRENT

[Tobias Burnus]

While it would be nice to support "!$OMP do" for "do concurrent" loops, 
the OpenMP spec does not support it, yet. (Syntactically, it is a not a 
that simple feature as do concurrent can optionally have a MASK=, which 
has to be evaluated before the loop.)

Thus, this patch avoids an ICE by simply rejecting this feature. That's 
also in line with the other compilers I tried: they either ICE or reject 
it with an error message.

Note: The patch is based on Jakub's OpenMP4 patch (i.e. it uses "name" 
instead of the hard-coded "!$omp do").

Build and regtested on x86-64-gnu-linux.
OK for the trunk? (When/if OpenMP4 support is backported, I think this 
patch should also be included.)

Tobias
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