use XML::Twig;
my $file = 'sample.xml';
my $twig = XML::Twig->new();
$twig->parsefile($file);
my $root = $twig->root;
foreach my $species ($root->descendants('Ss'))
{
print $species->att('ssId');
print "\t";
print $species->att('handle');
print "\t"; 
print $species->next_sibling_text('Observed');
print "\n";
}