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/BudgetController.php

@@ -201,7 +201,7 @@ class BudgetController extends Controller
 
         // Check if user has permission (admin or chair)
         $user = $request->user();
-        if (!$user->hasRole('chair') && !$user->is_admin && !$user->hasRole('admin')) {
+        if (!$user->hasRole('finance_chair') && !$user->hasRole('admin')) {
             abort(403, 'Only chair can approve budgets.');
         }