add spreadsheet_dashboard_pos_cooperative & pos_dashboard_cooperative

pos_dashboard_cooperative/readme/DESCRIPTION.rst

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+Real-time Business Intelligence dashboards for cooperative supermarkets
+built on top of Point of Sale data. Extends the standard
+``report.pos.order`` view to expose new dimensions that the standard POS
+analysis lacks:
+
+* **Cooperative member dimension** — ``is_member_at_date`` flags each
+  ticket line according to the customer's share status *at the order
+  date*, so historic comparisons (members vs. non-members) reflect the
+  reality of the moment.
+* **Category hierarchy** — ``categ_root_id`` (family) and
+  ``categ_parent_id`` (subfamily) derived from
+  ``product.category.parent_path``, ready to drive drilldowns.
+* **Time dimensions** — ``date_day``, ``hour_of_day``, ``day_of_week``
+  for daily/weekly/hourly distributions.
+
+Pre-configured menu entries under *Point of Sale → Reporting →
+Cooperative Dashboards* cover overview, members vs. non-members,
+categories, top products, day-of-week and hour-of-day analyses. Four
+dashboard tiles surface the most important KPIs on the
+``web_dashboard_tile`` board.
+
+The companion module ``spreadsheet_dashboard_pos_cooperative`` publishes
+spreadsheet dashboards in Odoo's *Dashboards* menu that consume the
+same data.