feat(secretary): add services permission resource + panel gating (phase A)

Secretaries could reach neither the services module (EntityContextResolver
does not recognise a secretary as clinic owner, so they resolved to
`unknown` → 403) nor had any toggle to grant it. Add `services` as a
first-class secretary permission resource, enforced end-to-end.

Backend
- DoctorSecretary::DEFAULT_PERMISSIONS: new `services` resource (default-deny).
- SecretaryAccessChecker::resolveOwnerEntity(): reusable owner (clinic/doctor)
  resolution from the secretary's active context, for controllers whose data
  is fetched by [entityType, entityId] and whose generic resolver is not
  secretary-aware.
- ClinicServiceController: resolveEntity() is now secretary-aware; every action
  (sections, items, tariffs — 13 total) guards with `services` view/create/
  update/delete via denyUnlessGranted, ahead of the subscription gate.

Frontend
- SecretaryPermissions type + MySecretariesPage + SecretariesPage: `services`
  section so owners can grant it.
- Sidebar (secretary branch): services / inventory / tags menu items gated by
  can(resource, 'view').
- RoleRoute: a secretary now needs the page's `permission` to open it (direct
  URL entry included); clinic-services, inventory, tags-settings routes accept
  secretary + permission gate.

Tests
- SecretaryResourceEnforcementTest: services denied-by-default, allowed-when-
  granted, create-denied-while-view-granted.
- Sidebar.test: secretary menu gating for services/inventory/tags.

Docs: secretary.md + clinic-services.md updated with the `services` resource
and the resolveOwnerEntity note.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

docs/api/clinic-services.md

@@ -4,6 +4,8 @@
 
 **نیاز به پنل:** Basic یا بالاتر (`ERR_SUBSCRIPTION_REQUIRED` اگر نداشت)
 
+**دسترسیِ منشی:** همهٔ endpointها با مجوزِ منشیِ `services` گِیت می‌شوند (`view`/`create`/`update`/`delete`)؛ نبودِ مجوز → `403 ERR_FORBIDDEN_001` و این گیت **پیش از** گیتِ اشتراک اجرا می‌شود. owner از محیطِ فعالِ منشی با `SecretaryAccessChecker::resolveOwnerEntity` حل می‌شود (چون `EntityContextResolver` منشی را مالک نمی‌شناسد). نقش‌های owner/پزشک/ادمین بدون تغییر عبور می‌کنند. جزئیات: [secretary.md](secretary.md).
+
 ---
 
 ## GET /api/v1/service-sections