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>

resources/views/components/input-label.blade.php

@@ -1,5 +1,5 @@
 @props(['value'])
 
-<label {{ $attributes->merge(['class' => 'block font-medium text-sm text-gray-700']) }}>
+<label {{ $attributes->merge(['class' => 'block font-medium text-sm text-gray-700 dark:text-gray-300']) }}>
     {{ $value ?? $slot }}
 </label>