Add professor share calculation and financial reporting feature

Introduces per-class payout configuration (percentage or hourly rate,
plus an optional per-session expense allowance), pure calculation
utilities for professor payout/net profit/receivables, and a new
financial-reports API surface with per-class, per-session, and
date-range/monthly reports. Also adds full CRUD for institutional
expenses used in the range report, and wires up the new permissions
and roles. Fixes a pre-existing ReferenceError (missing
parseImportDate import) in paymentService that blocked creating
payments with dated transactions.

components/payments/paymentService.js

@@ -12,6 +12,7 @@ const Course = require('../courses/courseModel');
 const Class = require('../classes/classModel');
 const Session = require('../sessions/sessionModel');
 const { omitNotifyFields } = require('../../utils/notifyFlags');
+const { parseImportDate } = require('../../utils/jalaliDate');
 const { resolveNotifyFlags } = require('../../utils/notifyResolver');
 const { notifyAction } = require('../../utils/actionNotify');
 const {