Initial work by Emilien Lemaire <[email protected]>

Additional features:
* Do not check for enter/exit section: instead, sum time from paragraphs
* Support for modules, CALL and ENTRY points
* Support for recursive calls
* Allocate virtual stack on demand instead of statically
* Correct handling of EXIT PARAGRAPH code with 'goto'
* Prevent CANCEL from dlclose a module during profiling
* Customize CSV result file with COB_PROF_FORMAT
* Customize CSV filename using $b/$f/$d/$t
* Add some tests for RECURSIVE on PROGRAM-ID

JOR files are journals of COBOL executions. This commit implements
minimalist support for JOR files with the following features:
* extensible: the format can be easily extended in the future
* compact: the format is binary and does not take too much space on disk

Currently, the JOR file contains the arguments, the execution start
and stop times and per-file statistics of opens, reads, writes, starts
and closes operations.