file.txt
<root>
<book></book>
<name>Syndey</name>
</root>

##</code><code>##

#!/usr/bin/perl -w

use strict;

our $path_to_dir='/home/path_to_dir/';


sub search_directory($path_to_dir) {
        my($listFiles) = @_;
          #Insert / at the end if the / is not specified
                $listFiles .= '/' if($listFiles !~ /\/$/);
  #print "The directory path is $path\n";
         # Loop all the files in directory
        for my $checkFile (glob($listFiles.'*')) {
    ## Check the directory
                 if( -d $checkFile) {
                    ## If the file is directory, them loop again.
                    &search_directory($checkFile);
                        }
                        my $count=0;
                        open(IN,"$checkFile") or die "$!";
                        while(<IN>){
                                if ($_ =~ m/<book><\/book>/ and /<name>*.*Sydney*.*/) {
                                $count++;
                                        }
                                }

                        if($count >= 1){
                        print "filename:$checkFile and count : $count\n";
                        }
                }
        }

&search_directory($path_to_dir);

##</code><code>##

<book></book> and also <name>Sydney</name>