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/Middleware/EnsureUserIsAdmin.php

@@ -17,7 +17,7 @@ class EnsureUserIsAdmin
         }
 
         // Allow access for admins or any user with explicit permissions (e.g. finance/cashier roles)
-        if (! $user->is_admin && ! $user->hasRole('admin') && $user->getAllPermissions()->isEmpty()) {
+        if (! $user->hasRole('admin') && $user->getAllPermissions()->isEmpty()) {
             abort(403);
         }