As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following text: Rozpočtový výbor včera rovněž nedoporučil sněmovně ke schválení návrh poslanců Jana Jegly a Dalibora Štembery (oba ČMUS), jímž by byli daňově zvýhodněni "malí" vinaři, vyrábějící ročně méně než deset tisíc litrů vína.
Position	Tokenization	UPOS	Head	Deprel
1	Rozpočtový	ADJ	2	amod
2	výbor	NOUN	5	nsubj
3	včera	ADV	5	advmod
4	rovněž	ADV	5	advmod
5	nedoporučil	VERB	0	root
6	sněmovně	NOUN	5	obl:arg
7	ke	ADP	8	case
8	schválení	NOUN	5	obl
9	návrh	NOUN	5	obj
10	poslanců	NOUN	11	nmod
11	Jana	PROPN	9	nmod
12	Jegly	PROPN	11	flat
13	a	CCONJ	14	cc
14	Dalibora	PROPN	11	conj
15	Štembery	PROPN	14	flat
16	(	PUNCT	11	punct
17	oba	NUM	11	dep
18	ČMUS	PROPN	11	dep
19	)	PUNCT	11	punct
20	,	PUNCT	25	punct
21	jímž	PRON	25	obl
22	by	AUX	25	aux
23	byli	AUX	25	cop
24	daňově	ADV	25	advmod
25	zvýhodněni	ADJ	9	acl:relcl
26	"	PUNCT	27	punct
27	malí	ADJ	29	amod
28	"	PUNCT	27	punct
29	vinaři	NOUN	25	nsubj
30	,	PUNCT	31	punct
31	vyrábějící	ADJ	29	amod
32	ročně	ADV	31	advmod
33	méně	ADV	31	obj
34	než	SCONJ	35	mark
35	deset	NUM	33	obl
36	tisíc	NUM	35	compound
37	litrů	NOUN	33	nmod
38	vína	NOUN	37	nmod
39	.	PUNCT	5	punct