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>

tests/Browser/ExampleTest.php

@@ -0,0 +1,21 @@
+<?php
+
+namespace Tests\Browser;
+
+use Illuminate\Foundation\Testing\DatabaseMigrations;
+use Laravel\Dusk\Browser;
+use Tests\DuskTestCase;
+
+class ExampleTest extends DuskTestCase
+{
+    /**
+     * A basic browser test example.
+     */
+    public function testBasicExample(): void
+    {
+        $this->browse(function (Browser $browser) {
+            $browser->visit('/')
+                    ->assertSee('Laravel');
+        });
+    }
+}