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: "U právnických osob je však kázeň mnohem nižší, z celkového odhadovaného počtu více než tři čtvrtě miliónu podnikatelských subjektů, používajících přijímač, nám poplatky platí jen 73 tisíc," postěžoval si ředitel Mathé.
Position	Tokenization	UPOS	Head	Deprel
1	"	PUNCT	9	punct
2	U	ADP	4	case
3	právnických	ADJ	4	amod
4	osob	NOUN	9	obl
5	je	AUX	9	cop
6	však	CCONJ	9	cc
7	kázeň	NOUN	9	nsubj
8	mnohem	ADV	9	advmod
9	nižší	ADJ	34	advcl
10	,	PUNCT	28	punct
11	z	ADP	14	case
12	celkového	ADJ	14	amod
13	odhadovaného	ADJ	14	amod
14	počtu	NOUN	31	nmod
15	více	ADV	14	advmod
16	než	SCONJ	18	mark
17	tři	NUM	18	nummod
18	čtvrtě	NOUN	15	advcl
19	miliónu	NOUN	18	nmod
20	podnikatelských	ADJ	21	amod
21	subjektů	NOUN	18	nmod
22	,	PUNCT	23	punct
23	používajících	ADJ	21	amod
24	přijímač	NOUN	23	obj
25	,	PUNCT	23	punct
26	nám	PRON	28	obl:arg
27	poplatky	NOUN	28	obj
28	platí	VERB	9	conj
29	jen	PART	30	advmod:emph
30	73	NUM	28	nsubj
31	tisíc	NUM	30	compound
32	,	PUNCT	9	punct
33	"	PUNCT	9	punct
34	postěžoval	VERB	0	root
35	si	PRON	34	expl:pv
36	ředitel	NOUN	34	nsubj
37	Mathé	PROPN	36	flat
38	.	PUNCT	34	punct