feat: import system improvements, INK2 fix, and Swedish text corrections (#10)

- SIE parser: Windows-1252 and CP437 encoding detection and decoding
- Bank file parser: add Nordea Business (Företag) CSV format
- Bank file parser: improve format detection for SEB, Länsförsäkringar, generic CSV
- INK2 engine: calculate årets resultat (7222) from income statement for open fiscal years
- Dashboard: parallel Supabase queries, simplified dashboard page
- Fix Swedish characters (å, ä, ö) in BAS data descriptions, validation messages, AI consent disclosures
- Import wizard UI improvements across all steps
- Migration: add 'bas_range' match type to sie_account_mappings constraint
- Extensive new tests for SIE parser encoding and bank file parser

Co-authored-by: Claude Opus 4.6 <noreply@anthropic.com>

components/import/ImportResultStep.tsx

@@ -51,7 +51,7 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
 
       {/* Statistics */}
       {result.success && (
-        <div className="grid gap-4 md:grid-cols-3">
+        <div className="grid grid-cols-2 gap-4 md:grid-cols-3">
           <Card>
             <CardContent className="pt-6">
               <div className="flex items-center gap-2 text-muted-foreground mb-1">
@@ -183,21 +183,21 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
       )}
 
       {/* Actions */}
-      <div className="flex justify-between">
-        <Button variant="outline" onClick={onNewImport}>
+      <div className="flex flex-col-reverse gap-3 sm:flex-row sm:justify-between">
+        <Button variant="outline" className="min-h-11" onClick={onNewImport}>
           <RotateCcw className="mr-2 h-4 w-4" />
           Ny import
         </Button>
-        <div className="flex gap-2">
+        <div className="flex flex-col gap-2 sm:flex-row">
           {result.success && (
             <>
-              <Button variant="outline" asChild>
+              <Button variant="outline" className="min-h-11" asChild>
                 <Link href="/bookkeeping">
                   Visa bokföring
                   <ExternalLink className="ml-2 h-4 w-4" />
                 </Link>
               </Button>
-              <Button asChild>
+              <Button className="min-h-11" asChild>
                 <Link href="/reports">
                   Visa rapporter
                   <ExternalLink className="ml-2 h-4 w-4" />