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: Podnikatelům v tomto případě nejde o samoúčelné zřízení nového fondu, ale o to, aby výdaje na sociální pojištění nepřekračovaly rámec nezbytného přerozdělování.
Position	Tokenization	UPOS	Head	Deprel
1	Podnikatelům	NOUN	5	obl:arg
2	v	ADP	4	case
3	tomto	DET	4	det
4	případě	NOUN	5	obl
5	nejde	VERB	0	root
6	o	ADP	8	case
7	samoúčelné	ADJ	8	amod
8	zřízení	NOUN	5	obl:arg
9	nového	ADJ	10	amod
10	fondu	NOUN	8	nmod
11	,	PUNCT	14	punct
12	ale	CCONJ	14	cc
13	o	ADP	14	case
14	to	DET	8	conj
15	,	PUNCT	22	punct
16	aby	_	None	_
17	aby	SCONJ	22	mark
18	by	AUX	22	aux
19	výdaje	NOUN	22	nsubj
20	na	ADP	21	case
21	sociální	ADJ	21	amod
22	pojištění	NOUN	18	nmod
23	nepřekračovaly	VERB	14	acl
24	rámec	NOUN	22	obj
25	nezbytného	ADJ	25	amod
26	přerozdělování	NOUN	23	nmod
27	.	PUNCT	5	punct