feat: Client & CKYC UI improvements — filters, KYC management, image crop+merge

- Clients list: CKYC icon, CKYC Number column, status/legal form/CKYC filters
- CKYC: SFTP upload logs, date formatting, modal z-index fix, non-dismissible dialogs
- KYC Management: new standalone module with alert dashboard, notification scheduler, audit inventory, account status
- Image cropper: ngx-image-cropper integration for front+back document merge into single PNG
- Sidebar: KYC Management menu entry after CKYC

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/app/accounting/accounting.component.scss

@@ -59,7 +59,7 @@ $accent: #0ea5e9;
   grid-template-columns: repeat(2, 1fr);
   gap: 12px;
 
-  @media (max-width: 768px) { grid-template-columns: 1fr; }
+  @media (width <= 768px) { grid-template-columns: 1fr; }
 }
 
 .acc-card {
@@ -68,14 +68,14 @@ $accent: #0ea5e9;
   gap: 14px;
   padding: 16px 18px;
   background: #fff;
-  border: 1px solid rgba(0, 0, 0, 0.06);
+  border: 1px solid rgb(0 0 0 / 6%);
   border-radius: 8px;
   text-decoration: none;
   cursor: pointer;
   transition: box-shadow 0.15s, transform 0.15s;
 
   &:hover {
-    box-shadow: 0 4px 16px rgba(0, 0, 0, 0.08);
+    box-shadow: 0 4px 16px rgb(0 0 0 / 8%);
     transform: translateY(-1px);
   }
 
@@ -125,7 +125,7 @@ $accent: #0ea5e9;
 :host-context(.dark-theme) {
   .acc-card {
     background: #1e1e2e;
-    border-color: rgba(255, 255, 255, 0.06);
+    border-color: rgb(255 255 255 / 6%);
   }
 
   .acc-card__title { color: #e0e0e0; }