feat: Add shared components, refactor stores, improve data-entry workflow

Shared Components:
- Add CompanySelector.vue and PeriodSelector.vue components
- Add AppHeader.vue and SlideMenu.vue layout components
- Add shared stores factories (companies.js, accountingPeriod.js)
- Add shared routes factories (companies.py, calendar.py)
- Add shared models (company.py, calendar.py)
- Add shared layout styles (header.css, navigation.css)

Data Entry App:
- Update CLAUDE.md with prod/test server documentation
- Improve nomenclature sync service with better error handling
- Update receipts router and CRUD operations
- Add company/period stores using shared factories
- Update App.vue layout with shared components
- Fix OCRUploadZone file handling

Reports App:
- Refactor stores to use shared factories
- Update App.vue to use shared layout components

Infrastructure:
- Replace start-data-entry.sh with separate dev/test scripts
- Add .claude/rules for authentication, backend patterns, etc.
- Add implementation plan for OCR receipt improvements
- Clean up old documentation files

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

.claude/rules/backend-patterns.md

@@ -0,0 +1,44 @@
+---
+paths: {reports-app,data-entry-app}/backend/**/*.py
+---
+
+# Backend Patterns
+
+## Router Factory Pattern
+Use shared router factories instead of custom implementations:
+```python
+from shared.routes.companies import create_companies_router
+from shared.routes.calendar import create_calendar_router
+
+companies_router = create_companies_router(oracle_pool, cache_decorator=cached)
+app.include_router(companies_router, prefix="/api/companies")
+```
+
+## Database Queries
+- All queries use parameterized Oracle queries (no SQL injection)
+- Schema lookup: `SELECT SCHEMA FROM CONTAFIN_ORACLE.V_NOM_FIRME`
+- Company access: Join V_NOM_FIRME with VDEF_UTIL_FIRME
+
+## Caching (reports-app)
+- Use `@cached` decorator from `app/cache/decorators`
+- Place logic in services, not routers
+- Cache schema lookups (24h TTL)
+- Cache user data (10-30 min TTL)
+
+## Error Handling
+```python
+try:
+    # Business logic
+except HTTPException:
+    raise  # Re-raise HTTP exceptions
+except Exception as e:
+    logger.error(...)
+    raise HTTPException(500, "Internal error")
+```
+
+## Oracle Pool Pattern
+```python
+async with oracle_pool.get_connection() as connection:
+    with connection.cursor() as cursor:
+        cursor.execute(query, params)
+```