use XML::DOM;
use XML::SAX;
use XML::SAX::Writer;
use FindBin; 
use lib "$FindBin::Bin";
use PATHREF;
use IO::File;
use File::Find;
use File::Copy;
use Cwd;
use strict;

my $input_file = "top.xml";
my $output_file = "output.xml";

my $output = new IO::File ">$output_file";
print "Expanding include tags...\n";
my $parser = XML::SAX::ParserFactory->parser(
   Handler =>XML::Filter::XInclude->new(
      Handler => XML::SAX::Writer->new(Output=>$output)
   )
);
$parser->parse_uri($input_file);
close($output);