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/seeders/RoleSeeder.php

@@ -1,27 +0,0 @@
-<?php
-
-namespace Database\Seeders;
-
-use Illuminate\Database\Seeder;
-use Spatie\Permission\Models\Role;
-
-class RoleSeeder extends Seeder
-{
-    public function run(): void
-    {
-        $roles = [
-            'admin' => 'Full system administrator',
-            'staff' => 'General staff with access to internal tools',
-            'cashier' => 'Handles payment recording and finance intake',
-            'accountant' => 'Reviews finance docs and approvals',
-            'chair' => 'Board chairperson for final approvals',
-        ];
-
-        collect($roles)->each(function ($description, $role) {
-            Role::updateOrCreate(
-                ['name' => $role, 'guard_name' => 'web'],
-                ['description' => $description]
-            );
-        });
-    }
-}