Need harmonization on rights

shortcut to avoid useless code.

filled to create the record.

admin user.

[FP17] Accountancy - Prepare fiscal year for a better complete accountancy. For the moment, remove function to update status and delete a fiscal year. Need controls and a specific function to block lines in the book keeping if the fiscal year is closed.

Revert "Code refactoring. Improve folder structure. For better project implementation. Most hosting server have a default folder public or public_html insted of htdocs, htdocs is a exclusive folder for apache web server, for example is no the same folder in NGINX."

This reverts commit e91c2c6e.