feat: Refactor accounts service and related DTOs to enhance consumer account management

- Updated AccountsService to filter out OWNER roles in findAll method.
- Removed CreateConsumerAccountDto and its role property from account creation logic.
- Enhanced BusinessActivitiesService to include complex counts in responses.
- Modified ComplexesController and ComplexesService to handle consumer-specific logic.
- Introduced CreateConsumerComplexDto and UpdateConsumerComplexDto for complex management.
- Updated PosesController and PosesService to manage POS creation and updates with consumer context.
- Added utility function to calculate remaining accounts for business activities.
- Updated Prisma migration to add account_id to poses and enforce unique constraints.

prisma/schema/admin/consumers.prisma

@@ -11,6 +11,7 @@ model ConsumerAccount {
   account_id String  @unique()
   account    Account @relation(fields: [account_id], references: [id])
 
+  pos            Pos?
   permission     PermissionConsumer?
   sales_invoices SalesInvoice[]
 
@@ -101,6 +102,9 @@ model Pos {
   device_id String?
   device    Device? @relation(fields: [device_id], references: [id])
 
+  account_id String?          @unique
+  account    ConsumerAccount? @relation(fields: [account_id], references: [id])
+
   provider_id String?
   provider    Provider? @relation(fields: [provider_id], references: [id])