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/ProfileController.php

@@ -97,4 +97,57 @@ class ProfileController extends Controller
 
         return Redirect::to('/');
     }
+
+    /**
+     * Upload disability certificate.
+     */
+    public function uploadDisabilityCertificate(Request $request): RedirectResponse
+    {
+        $request->validate([
+            'disability_certificate' => 'required|file|mimes:jpg,jpeg,png,pdf|max:10240',
+        ]);
+
+        $member = $request->user()->member;
+
+        if (!$member) {
+            return Redirect::route('profile.edit')->with('error', '請先建立會員資料');
+        }
+
+        // Delete old certificate if exists
+        if ($member->disability_certificate_path) {
+            Storage::disk('private')->delete($member->disability_certificate_path);
+        }
+
+        // Upload new certificate
+        $path = $request->file('disability_certificate')->store('disability-certificates', 'private');
+
+        // Update member record
+        $member->update([
+            'disability_certificate_path' => $path,
+            'disability_certificate_status' => Member::DISABILITY_STATUS_PENDING,
+            'disability_verified_by' => null,
+            'disability_verified_at' => null,
+            'disability_rejection_reason' => null,
+        ]);
+
+        return Redirect::route('profile.edit')->with('status', 'disability-certificate-uploaded');
+    }
+
+    /**
+     * View disability certificate.
+     */
+    public function viewDisabilityCertificate(Request $request)
+    {
+        $member = $request->user()->member;
+
+        if (!$member || !$member->disability_certificate_path) {
+            abort(404, '找不到身心障礙手冊');
+        }
+
+        if (!Storage::disk('private')->exists($member->disability_certificate_path)) {
+            abort(404, '檔案不存在');
+        }
+
+        return Storage::disk('private')->response($member->disability_certificate_path);
+    }
 }