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 tokenized text:
Důvodem navrhovaného zavedení poplatku ve výši 55 korun za ošetřovací den v nemocnici není podle Rubáše skutečnost, že ve zdravotnictví vzniká napětí mezi příjmy a náklady.
Postion	Tokenization
1	Důvodem
2	navrhovaného
3	zavedení
4	poplatku
5	ve
6	výši
7	55
8	korun
9	za
10	ošetřovací
11	den
12	v
13	nemocnici
14	není
15	podle
16	Rubáše
17	skutečnost
18	,
19	že
20	ve
21	zdravotnictví
22	vzniká
23	napětí
24	mezi
25	příjmy
26	a
27	náklady
28	.
Position	Tokenization	UPOS	Head	Deprel
1	Důvodem	NOUN	0	root
2	navrhovaného	ADJ	3	amod
3	zavedení	NOUN	1	nmod
4	poplatku	NOUN	3	nmod
5	ve	ADP	6	case
6	výši	NOUN	4	nmod
7	55	NUM	8	nummod:gov
8	korun	NOUN	6	nmod
9	za	ADP	11	case
10	ošetřovací	ADJ	11	amod
11	den	NOUN	4	nmod
12	v	ADP	13	case
13	nemocnici	NOUN	11	nmod
14	není	AUX	1	cop
15	podle	ADP	16	case
16	Rubáše	PROPN	1	obl
17	skutečnost	NOUN	1	nsubj
18	,	PUNCT	22	punct
19	že	SCONJ	22	mark
20	ve	ADP	21	case
21	zdravotnictví	NOUN	22	obl
22	vzniká	VERB	17	acl
23	napětí	NOUN	22	nsubj
24	mezi	ADP	25	case
25	příjmy	NOUN	23	nmod
26	a	CCONJ	27	cc
27	náklady	NOUN	25	conj
28	.	PUNCT	1	punct