Initial commit: CLEO ERP avec améliorations debug

- Configuration du debug conditionnel pour dev/recette
- Fonction debug() globale avec niveaux
- Logging des requêtes SQL
- Handlers d'exceptions et d'erreurs globaux

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

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

vendor/phpoffice/phpspreadsheet/src/PhpSpreadsheet/Calculation/Engineering/ConvertBase.php

@@ -0,0 +1,71 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheet\Calculation\Engineering;
+
+use PhpOffice\PhpSpreadsheet\Calculation\ArrayEnabled;
+use PhpOffice\PhpSpreadsheet\Calculation\Exception;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PhpOffice\PhpSpreadsheet\Calculation\Information\ExcelError;
+
+abstract class ConvertBase
+{
+    use ArrayEnabled;
+
+    /** @param mixed $value */
+    protected static function validateValue($value): string
+    {
+        if (is_bool($value)) {
+            if (Functions::getCompatibilityMode() !== Functions::COMPATIBILITY_OPENOFFICE) {
+                throw new Exception(ExcelError::VALUE());
+            }
+            $value = (int) $value;
+        }
+
+        if (is_numeric($value)) {
+            if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_GNUMERIC) {
+                $value = floor((float) $value);
+            }
+        }
+
+        return strtoupper((string) $value);
+    }
+
+    /** @param mixed $places */
+    protected static function validatePlaces($places = null): ?int
+    {
+        if ($places === null) {
+            return $places;
+        }
+
+        if (is_numeric($places)) {
+            if ($places < 0 || $places > 10) {
+                throw new Exception(ExcelError::NAN());
+            }
+
+            return (int) $places;
+        }
+
+        throw new Exception(ExcelError::VALUE());
+    }
+
+    /**
+     * Formats a number base string value with leading zeroes.
+     *
+     * @param string $value The "number" to pad
+     * @param ?int $places The length that we want to pad this value
+     *
+     * @return string The padded "number"
+     */
+    protected static function nbrConversionFormat(string $value, ?int $places): string
+    {
+        if ($places !== null) {
+            if (strlen($value) <= $places) {
+                return substr(str_pad($value, $places, '0', STR_PAD_LEFT), -10);
+            }
+
+            return ExcelError::NAN();
+        }
+
+        return substr($value, -10);
+    }
+}