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: Zaměstnavatelé a podnikatelé přitom zdůrazňují, že jim jde nejen o snižování daní podnikatelů, ale i o zásadní zjednodušení placení pojistného, což by podle nich nemělo mít negativní vliv na veřejné finance.
Position	Tokenization	UPOS	Head	Deprel
1	Zaměstnavatelé	NOUN	5	nsubj
2	a	CCONJ	3	cc
3	podnikatelé	NOUN	1	conj
4	přitom	ADV	5	advmod
5	zdůrazňují	VERB	0	root
6	,	PUNCT	9	punct
7	že	SCONJ	9	mark
8	jim	PRON	9	obl:arg
9	jde	VERB	5	ccomp
10	nejen	PART	12	advmod:emph
11	o	ADP	12	case
12	snižování	NOUN	9	obl:arg
13	daní	NOUN	12	nmod
14	podnikatelů	NOUN	13	obl
15	,	PUNCT	20	punct
16	ale	CCONJ	20	cc
17	i	CCONJ	20	advmod:emph
18	o	ADP	20	case
19	zásadní	ADJ	20	amod
20	zjednodušení	NOUN	12	conj
21	placení	NOUN	20	nmod
22	pojistného	NOUN	21	nmod
23	,	PUNCT	28	punct
24	což	PRON	28	nsubj
25	by	AUX	28	aux
26	podle	ADP	27	case
27	nich	PRON	28	obl
28	nemělo	VERB	5	conj
29	mít	VERB	28	xcomp
30	negativní	ADJ	31	amod
31	vliv	NOUN	29	obj
32	na	ADP	34	case
33	veřejné	ADJ	34	amod
34	finance	NOUN	31	nmod
35	.	PUNCT	5	punct