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: Náklady na skutečnou spotřebu pohonných hmot, rozšíření silniční daně na všechna vozidla, zjednodušení administrativy sloučením sociálního a zdravotního pojištění - to jsou otázky, o nichž podnikatelé nejčastěji hovoří.
Position	Tokenization	UPOS	Head	Deprel
1	Náklady	NOUN	25	nsubj
2	na	ADP	4	case
3	skutečnou	ADJ	4	amod
4	spotřebu	NOUN	1	nmod
5	pohonných	ADJ	6	amod
6	hmot	NOUN	4	nmod
7	,	PUNCT	8	punct
8	rozšíření	NOUN	1	conj
9	silniční	ADJ	10	amod
10	daně	NOUN	8	nmod
11	na	ADP	13	case
12	všechna	DET	13	det
13	vozidla	NOUN	8	nmod
14	,	PUNCT	15	punct
15	zjednodušení	NOUN	1	conj
16	administrativy	NOUN	15	nmod
17	sloučením	NOUN	15	nmod
18	sociálního	ADJ	21	amod
19	a	CCONJ	20	cc
20	zdravotního	ADJ	18	conj
21	pojištění	NOUN	17	nmod
22	-	PUNCT	23	punct
23	to	DET	1	appos
24	jsou	AUX	25	cop
25	otázky	NOUN	0	root
26	,	PUNCT	31	punct
27	o	ADP	28	case
28	nichž	PRON	31	obl:arg
29	podnikatelé	NOUN	31	nsubj
30	nejčastěji	ADV	31	advmod
31	hovoří	VERB	25	acl:relcl
32	.	PUNCT	25	punct