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/PublicDocumentController.php

@@ -22,7 +22,7 @@ class PublicDocumentController extends Controller
         if (!$user) {
             // Only public documents for guests
             $query->where('access_level', 'public');
-        } elseif (!$user->is_admin && !$user->hasRole('admin')) {
+        } elseif (!$user->hasRole('admin')) {
             // Members can see public + members-only
             $query->whereIn('access_level', ['public', 'members']);
         }
@@ -49,7 +49,7 @@ class PublicDocumentController extends Controller
             'activeDocuments' => function($query) use ($user) {
                 if (!$user) {
                     $query->where('access_level', 'public');
-                } elseif (!$user->is_admin && !$user->hasRole('admin')) {
+                } elseif (!$user->hasRole('admin')) {
                     $query->whereIn('access_level', ['public', 'members']);
                 }
             }