#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use Text::CSV;
use XML::LibXML;

my $csv_file = 'pm_11132234_input.csv';
my $xml_file = 'pm_11132234_output.xml';

my $xml = XML::LibXML::Document::->new();
my %element_for_header = qw{Name name Example value};

{
    my $csv = Text::CSV::->new();
    open my $csv_fh, '<', $csv_file;
    my @elements = map $element_for_header{$_}, @{$csv->getline($csv_fh)};
    my $csv_element = $xml->createElement('csv');

    while (my $row = $csv->getline($csv_fh)) {
        my $row_element = $xml->createElement('row');

        for my $i (0 .. $#elements) {
            my $node = $xml->createElement($elements[$i]);
            $node->appendText($row->[$i]);
            $row_element->addChild($node);
        }

        $csv_element->addChild($row_element);
    }

    $xml->addChild($csv_element);
}

$xml->toFile($xml_file, 1);

# Just for testing
print "*** $csv_file ***\n";
system cat => $csv_file;
print "*** $xml_file ***\n";
system cat => $xml_file;

##</code><code>##

*** pm_11132234_input.csv ***
Name,Example
plain,abc
ampersand,x&y
*** pm_11132234_output.xml ***
<?xml version="1.0"?>
<csv>
  <row>
    <name>plain</name>
    <value>abc</value>
  </row>
  <row>
    <name>ampersand</name>
    <value>x&amp;y</value>
  </row>
</csv>