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/DuskTestCase.php

@@ -0,0 +1,50 @@
+<?php
+
+namespace Tests;
+
+use Facebook\WebDriver\Chrome\ChromeOptions;
+use Facebook\WebDriver\Remote\DesiredCapabilities;
+use Facebook\WebDriver\Remote\RemoteWebDriver;
+use Illuminate\Support\Collection;
+use Laravel\Dusk\TestCase as BaseTestCase;
+use PHPUnit\Framework\Attributes\BeforeClass;
+
+abstract class DuskTestCase extends BaseTestCase
+{
+    use CreatesApplication;
+
+    /**
+     * Prepare for Dusk test execution.
+     */
+    #[BeforeClass]
+    public static function prepare(): void
+    {
+        if (! static::runningInSail()) {
+            static::startChromeDriver(['--port=9515']);
+        }
+    }
+
+    /**
+     * Create the RemoteWebDriver instance.
+     */
+    protected function driver(): RemoteWebDriver
+    {
+        $options = (new ChromeOptions)->addArguments(collect([
+            $this->shouldStartMaximized() ? '--start-maximized' : '--window-size=1920,1080',
+            '--disable-search-engine-choice-screen',
+            '--disable-smooth-scrolling',
+        ])->unless($this->hasHeadlessDisabled(), function (Collection $items) {
+            return $items->merge([
+                '--disable-gpu',
+                '--headless=new',
+            ]);
+        })->all());
+
+        return RemoteWebDriver::create(
+            $_ENV['DUSK_DRIVER_URL'] ?? env('DUSK_DRIVER_URL') ?? 'http://localhost:9515',
+            DesiredCapabilities::chrome()->setCapability(
+                ChromeOptions::CAPABILITY, $options
+            )
+        );
+    }
+}