chore: reorganize para current/, rails 8.1, testes e readme

- move app para current/ (estrutura capistrano)
- rails 7.2 → 8.1, ruby 3.2, sqlite3 2.x
- adiciona primary_key Idinformativo no model
- schema.rb completo com todas as tabelas
- testes minitest: models (Tag, Informativo, Tema) e controllers
- readme atualizado em pt-br com stack e instruções de desenvolvimento
- gitignore exclui dump.sql, *.duckdb e sqlite3

current/app/admin/temas.rb

@@ -0,0 +1,18 @@
+ActiveAdmin.register Tema do
+
+  # See permitted parameters documentation:
+  # https://github.com/activeadmin/activeadmin/blob/master/docs/2-resource-customization.md#setting-up-strong-parameters
+  #
+  # Uncomment all parameters which should be permitted for assignment
+  #
+  # permit_params :reg, :cod_tema, :cod_tema_sub, :tema, :ativo, :padrao, :count, :param
+  #
+  # or
+  #
+  # permit_params do
+  #   permitted = [:reg, :cod_tema, :cod_tema_sub, :tema, :ativo, :padrao, :count, :param]
+  #   permitted << :other if params[:action] == 'create' && current_user.admin?
+  #   permitted
+  # end
+  
+end