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/secondary-button.blade.php

@@ -1,3 +1,3 @@
-<button {{ $attributes->merge(['type' => 'button', 'class' => 'inline-flex items-center px-4 py-2 bg-white border border-gray-300 rounded-md font-semibold text-xs text-gray-700 uppercase tracking-widest shadow-sm hover:bg-gray-50 focus:outline-none focus:ring-2 focus:ring-indigo-500 focus:ring-offset-2 disabled:opacity-25 transition ease-in-out duration-150']) }}>
+<button {{ $attributes->merge(['type' => 'button', 'class' => 'inline-flex items-center px-4 py-2 bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-500 rounded-md font-semibold text-xs text-gray-700 dark:text-gray-300 uppercase tracking-widest shadow-sm hover:bg-gray-50 dark:hover:bg-gray-700 focus:outline-none focus:ring-2 focus:ring-indigo-500 focus:ring-offset-2 dark:focus:ring-offset-gray-800 disabled:opacity-25 transition ease-in-out duration-150']) }}>
     {{ $slot }}
 </button>