feat: L'Ami Fiduciaire V1.0.0 — full codebase with Story 0.1 complete

Initial commit of the L'Ami Fiduciaire SaaS platform built on Laravel 12,
Vue 3, Inertia.js 2, and Tailwind CSS 4.

Story 0.1 (rename folders to declarations in database) is implemented and
code-reviewed: migration, rollback, and 6 Pest tests all passing.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

resources/js/components/ui/select/SelectItem.vue

@@ -0,0 +1,44 @@
+<script setup lang="ts">
+import type { SelectItemProps } from "reka-ui"
+import type { HTMLAttributes } from "vue"
+import { reactiveOmit } from "@vueuse/core"
+import { Check } from "lucide-vue-next"
+import {
+  SelectItem,
+  SelectItemIndicator,
+  SelectItemText,
+  useForwardProps,
+} from "reka-ui"
+import { cn } from "@/lib/utils"
+
+const props = defineProps<SelectItemProps & { class?: HTMLAttributes["class"] }>()
+
+const delegatedProps = reactiveOmit(props, "class")
+
+const forwardedProps = useForwardProps(delegatedProps)
+</script>
+
+<template>
+  <SelectItem
+    data-slot="select-item"
+    v-bind="forwardedProps"
+    :class="
+      cn(
+        'focus:bg-accent focus:text-accent-foreground [&_svg:not([class*=\'text-\'])]:text-muted-foreground relative flex w-full cursor-default items-center gap-2 rounded-sm py-1.5 pr-8 pl-2 text-sm outline-hidden select-none data-[disabled]:pointer-events-none data-[disabled]:opacity-50 [&_svg]:pointer-events-none [&_svg]:shrink-0 [&_svg:not([class*=\'size-\'])]:size-4 *:[span]:last:flex *:[span]:last:items-center *:[span]:last:gap-2',
+        props.class,
+      )
+    "
+  >
+    <span class="absolute right-2 flex size-3.5 items-center justify-center">
+      <SelectItemIndicator>
+        <slot name="indicator-icon">
+          <Check class="size-4" />
+        </slot>
+      </SelectItemIndicator>
+    </span>
+
+    <SelectItemText>
+      <slot />
+    </SelectItemText>
+  </SelectItem>
+</template>