Jakub,
this patch implements default data attribute determination.  The current 
behaviour defaults to 'copy' and ignores 'default(none)'. The  patch corrects that.

1) We emit a diagnostic when 'default(none)' is in effect.  The fortran FE emits 
some artificial decls that it doesn't otherwise annotate, which is why we check 
DECL_ARTIFICIAL.  IIUC Cesar had a patch to address that but it needed some 
reworking?

2) 'copy' is the correct default for 'kernels' regions, but for a 'parallel' 
region, scalars should be 'firstprivate', which is what this patch implements.

ok?

nathan