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/IssueController.php

@@ -196,7 +196,7 @@ class IssueController extends Controller
 
     public function edit(Issue $issue)
     {
-        if ($issue->isClosed() && !Auth::user()->is_admin) {
+        if ($issue->isClosed() && !Auth::user()->hasRole('admin')) {
             return redirect()->route('admin.issues.show', $issue)
                 ->with('error', __('Cannot edit closed issues.'));
         }
@@ -211,7 +211,7 @@ class IssueController extends Controller
 
     public function update(Request $request, Issue $issue)
     {
-        if ($issue->isClosed() && !Auth::user()->is_admin) {
+        if ($issue->isClosed() && !Auth::user()->hasRole('admin')) {
             return redirect()->route('admin.issues.show', $issue)
                 ->with('error', __('Cannot edit closed issues.'));
         }
@@ -262,7 +262,7 @@ class IssueController extends Controller
 
     public function destroy(Issue $issue)
     {
-        if (!Auth::user()->is_admin) {
+        if (!Auth::user()->hasRole('admin')) {
             abort(403, 'Only administrators can delete issues.');
         }