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/Unit/BudgetTest.php

@@ -17,8 +17,8 @@ class BudgetTest extends TestCase
     protected function setUp(): void
     {
         parent::setUp();
-        $this->artisan('db:seed', ['--class' => 'RoleSeeder']);
-        $this->artisan('db:seed', ['--class' => 'ChartOfAccountSeeder']);
+        $this->artisan('db:seed', ['--class' => 'FinancialWorkflowPermissionsSeeder', '--force' => true]);
+        $this->artisan('db:seed', ['--class' => 'ChartOfAccountSeeder', '--force' => true]);
     }
 
     public function test_budget_belongs_to_created_by_user(): void