Add phone login support and member import functionality

Features:
- Support login via phone number or email (LoginRequest)
- Add members:import-roster command for Excel roster import
- Merge survey emails with roster data

Code Quality (Phase 1-4):
- Add database locking for balance calculation
- Add self-approval checks for finance workflow
- Create service layer (FinanceDocumentApprovalService, PaymentVerificationService)
- Add HasAccountingEntries and HasApprovalWorkflow traits
- Create FormRequest classes for validation
- Add status-badge component
- Define authorization gates in AuthServiceProvider
- Add accounting config file

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

app/Http/Requests/StoreFinanceDocumentRequest.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreFinanceDocumentRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array<mixed>|string>
+     */
+    public function rules(): array
+    {
+        return [
+            'member_id' => ['nullable', 'exists:members,id'],
+            'title' => ['required', 'string', 'max:255'],
+            'amount' => ['required', 'numeric', 'min:0'],
+            'description' => ['nullable', 'string'],
+            'attachment' => ['nullable', 'file', 'max:10240'], // 10MB max
+        ];
+    }
+
+    /**
+     * Get custom messages for validator errors.
+     *
+     * @return array<string, string>
+     */
+    public function messages(): array
+    {
+        return [
+            'title.required' => '請輸入標題',
+            'title.max' => '標題不得超過 255 字',
+            'amount.required' => '請輸入金額',
+            'amount.numeric' => '金額必須為數字',
+            'amount.min' => '金額不得為負數',
+            'attachment.max' => '附件大小不得超過 10MB',
+        ];
+    }
+}