This gist was writen in 2012 and it was solving specific problem in Rails & SimpleForm. Some fellow developers were pointing out this may be out dated concept. That's why I advise everyone to read comment section bellow to have a full grasp of alternative solutions
other sources that may be helpful to understand why this may not be best idea:
stolen from Jeff Gardner http://jeffgardner.org/2011/08/04/rails-string-to-boolean-method/ ...but with fixed "cat returning true" issue