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>

database/factories/AuditLogFactory.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\AuditLog;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class AuditLogFactory extends Factory
+{
+    protected $model = AuditLog::class;
+
+    public function definition(): array
+    {
+        return [
+            'user_id' => User::factory(),
+            'action' => $this->faker->randomElement([
+                'member_created',
+                'member_status_changed',
+                'payment_approved',
+                'payment_rejected',
+                'finance_document_created',
+                'finance_document_approved',
+                'user_login',
+                'role_assigned',
+            ]),
+            'auditable_type' => $this->faker->randomElement([
+                'App\Models\Member',
+                'App\Models\MembershipPayment',
+                'App\Models\FinanceDocument',
+                'App\Models\User',
+            ]),
+            'auditable_id' => $this->faker->numberBetween(1, 100),
+            'metadata' => [
+                'ip_address' => $this->faker->ipv4(),
+                'user_agent' => $this->faker->userAgent(),
+            ],
+        ];
+    }
+}