Add super-admin Administration section and restructure global vs company settings

- Add Administration sidebar section (super-admin only) with Companies, Users, and Global Settings pages
- Add super-admin middleware, controllers, and API routes under /api/v1/super-admin/
- Allow super-admins to manage all companies and users across tenants
- Add user impersonation with short-lived tokens, audit logging, and UI banner
- Move system-level settings (Mail, PDF, Backup, Update, File Disk) from per-company to Administration > Global Settings
- Convert save_pdf_to_disk from CompanySetting to global Setting
- Add per-company mail configuration overrides (optional, falls back to global)
- Add CompanyMailConfigService to apply company mail config before sending emails

resources/scripts/admin/components/dropdowns/AdminUserIndexDropdown.vue

@@ -0,0 +1,77 @@
+<template>
+  <BaseDropdown>
+    <template #activator>
+      <BaseIcon name="EllipsisHorizontalIcon" class="h-5 text-gray-500" />
+    </template>
+
+    <router-link :to="`/admin/administration/users/${row.id}/edit`">
+      <BaseDropdownItem>
+        <BaseIcon
+          name="PencilIcon"
+          class="w-5 h-5 mr-3 text-gray-400 group-hover:text-gray-500"
+        />
+        {{ $t('general.edit') }}
+      </BaseDropdownItem>
+    </router-link>
+
+    <BaseDropdownItem
+      v-if="row.id !== userStore.currentUser?.id"
+      @click="onImpersonate"
+    >
+      <BaseIcon
+        name="ArrowRightEndOnRectangleIcon"
+        class="w-5 h-5 mr-3 text-gray-400 group-hover:text-gray-500"
+      />
+      {{ $t('administration.users.impersonate') }}
+    </BaseDropdownItem>
+  </BaseDropdown>
+</template>
+
+<script setup>
+import { useI18n } from 'vue-i18n'
+import { useUserStore } from '@/scripts/admin/stores/user'
+import { useAdministrationStore } from '@/scripts/admin/stores/administration'
+import { useDialogStore } from '@/scripts/stores/dialog'
+
+const props = defineProps({
+  row: {
+    type: Object,
+    default: null,
+  },
+  table: {
+    type: Object,
+    default: null,
+  },
+  loadData: {
+    type: Function,
+    default: null,
+  },
+})
+
+const userStore = useUserStore()
+const administrationStore = useAdministrationStore()
+const dialogStore = useDialogStore()
+const { t } = useI18n()
+
+function onImpersonate() {
+  dialogStore
+    .openDialog({
+      title: t('general.are_you_sure'),
+      message: t('administration.users.impersonate_confirm', {
+        name: props.row.name,
+      }),
+      yesLabel: t('administration.users.impersonate'),
+      noLabel: t('general.cancel'),
+      variant: 'danger',
+      size: 'lg',
+      hideNoButton: false,
+    })
+    .then((confirmed) => {
+      if (confirmed) {
+        administrationStore.impersonateUser(props.row.id).then(() => {
+          window.location.href = '/admin/dashboard'
+        })
+      }
+    })
+}
+</script>