Add membership fee system with disability discount and fix document permissions

Features:
- Implement two fee types: entrance fee and annual fee (both NT$1,000)
- Add 50% discount for disability certificate holders
- Add disability certificate upload in member profile
- Integrate disability verification into cashier approval workflow
- Add membership fee settings in system admin

Document permissions:
- Fix hard-coded role logic in Document model
- Use permission-based authorization instead of role checks

Additional features:
- Add announcements, general ledger, and trial balance modules
- Add income management and accounting entries
- Add comprehensive test suite with factories
- Update UI translations to Traditional Chinese

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

app/Http/Controllers/Admin/SystemSettingsController.php

@@ -5,6 +5,7 @@ namespace App\Http\Controllers\Admin;
 use App\Http\Controllers\Controller;
 use App\Models\AuditLog;
 use App\Models\SystemSetting;
+use App\Services\MembershipFeeCalculator;
 use App\Services\SettingsService;
 use Illuminate\Http\Request;
 
@@ -270,4 +271,45 @@ class SystemSettingsController extends Controller
 
         return redirect()->route('admin.settings.advanced')->with('status', '進階設定已更新');
     }
+
+    /**
+     * Show membership fee settings page
+     */
+    public function membership()
+    {
+        $feeCalculator = app(MembershipFeeCalculator::class);
+
+        $settings = [
+            'entrance_fee' => $feeCalculator->getEntranceFee(),
+            'annual_fee' => $feeCalculator->getAnnualFee(),
+            'disability_discount_rate' => $feeCalculator->getDisabilityDiscountRate() * 100, // Convert to percentage
+        ];
+
+        return view('admin.settings.membership', compact('settings'));
+    }
+
+    /**
+     * Update membership fee settings
+     */
+    public function updateMembership(Request $request)
+    {
+        $validated = $request->validate([
+            'entrance_fee' => 'required|numeric|min:0|max:100000',
+            'annual_fee' => 'required|numeric|min:0|max:100000',
+            'disability_discount_rate' => 'required|numeric|min:0|max:100',
+        ]);
+
+        SystemSetting::set('membership_fee.entrance_fee', $validated['entrance_fee'], 'float', 'membership');
+        SystemSetting::set('membership_fee.annual_fee', $validated['annual_fee'], 'float', 'membership');
+        SystemSetting::set('membership_fee.disability_discount_rate', $validated['disability_discount_rate'] / 100, 'float', 'membership');
+
+        AuditLog::create([
+            'user_id' => auth()->id(),
+            'action' => 'settings.membership.updated',
+            'description' => '更新會費設定',
+            'ip_address' => $request->ip(),
+        ]);
+
+        return redirect()->route('admin.settings.membership')->with('status', '會費設定已更新');
+    }
 }