Good code?

Hi,

Could you look at some code I created? I don't know if it's good... or
if it could be better.
Especially the controller. I couldn't find a way to let the
declaration_payers be automatically saved.

declarations_controller.rb:
  def create
    @declaration = Declaration.new(params[:declaration])

    unless @declaration.save
      @users = User.find(:all)
      render :action => 'new'
      return false
    end

    @declarations_payers = params[:declarations_payers]
    @additional_persons = params[:additional_persons]

    #If there are payers, add them
    if @declarations_payers
      @declarations_payers.each_value { |user_id|

        #Add new object
        @declarations_payer = DeclarationsPayer.new

        #Set user_id variable (from post)
        @declarations_payer.user_id = user_id

        #Add aditional persons (from post)
        @declarations_payer.additional_persons =
@additional_persons[user_id]

        #Add the object to the declaration object
        @declaration.declarations_payers << @declarations_payer
      }
    end

    flash[:notice] = 'Declaration was successfully created.'
    redirect_to :action => 'list'

  end

_form.rhtml:
<%= error_messages_for 'declaration' %>

<!--[form:declaration]-->
<p><label for="declaration_amount">Amount</label><br/>
<%= text_field 'declaration', 'amount' %></p>

<p><label for="declaration_description">Description</label><br/>
<%= text_field 'declaration', 'description' %></p>

<% unless @users.nil? %>
  <p>
  <% for user in @users %>
    <label for ="<%= 'user_ids['+user.id.to_s+']' %>"><%=
user.fullname %></label>

    <%= check_box_tag 'declarations_payers['+user.id.to_s+']',
user.id, @declaration.users.include?(user) %>
    met
    <%= text_field_tag 'additional_persons['+user.id.to_s+']',
@declaration_payers[user.id], 'size' => 1 %>

    additionele personen
    <br />
  <% end %>
  </p>
<% end %>

<!--[eoform:declaration]-->

Thanks in advance!