[ADD] base: Add ir_rules for ir_filters
[ADD] base: Add ir_rules for ir_filters

The object ir.filters has no security rules. anyone can access and
delete other people rules.

Add several rules:
- The administrators have all the rights on ir_filters
- An employee can create/modify a filter for him or everyone. But not for someone else
- An employee can delete only delete the filters he created
- A portal/public user can only access the filters for which he's the user

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