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/config/initializers/assets.rb

@@ -0,0 +1,16 @@
+# Be sure to restart your server when you modify this file.
+
+# Version of your assets, change this if you want to expire all your assets.
+Rails.application.config.assets.version = '1.0'
+
+# Add additional assets to the asset load path.
+# Rails.application.config.assets.paths << Emoji.images_path
+# Add Yarn node_modules folder to the asset load path.
+Rails.application.config.assets.paths << Rails.root.join('node_modules')
+Rails.application.config.assets.paths << Rails.root.join('public/images')
+Rails.application.config.assets.precompile += %w(application.js application.css)
+Rails.application.config.public_file_server.enabled = true
+# Precompile additional assets.
+# application.js, application.css, and all non-JS/CSS in the app/assets
+# folder are already added.
+Rails.application.config.assets.precompile += %w( application.js application.css admin.js admin.css )