feat(core): initial release of SKR03/SKR04 German accounting standards implementation

- Complete implementation of German standard charts of accounts
- SKR03 (Process Structure Principle) for trading/service companies
- SKR04 (Financial Classification Principle) for manufacturing companies
- Double-entry bookkeeping with MongoDB persistence
- Comprehensive reporting suite with DATEV export
- Full TypeScript support and type safety

ts/plugins.ts

@@ -0,0 +1,7 @@
+// @push.rocks scope
+import * as smartdata from '@push.rocks/smartdata';
+import * as smartunique from '@push.rocks/smartunique';
+import * as smarttime from '@push.rocks/smarttime';
+import * as smartlog from '@push.rocks/smartlog';
+
+export { smartdata, smartunique, smarttime, smartlog };