foreach my $file (@file_list)
{
   code here...
}
or
foreach my $file (@file_list){
   code here...
}

##</code><code>##

#!/usr/bin/perl -w
use strict;
use File::Find;

my $base_dir = "C:/Temp";
my @jpg_files;

find(\&collect_jpg_files, $base_dir);
print @jpg_files;                     # for debugging 

#prints: C:/Temp/test_file.jpg

foreach my $jpg_filepath (@jpg_files)
{

   my $log_filepath = $jpg_filepath;
   $log_filepath =~ s/jpg$/xml/;
   #... blah .. blah ...
}

sub collect_jpg_files
{
   return unless (-f);       # only real files, not directories
   return unless (/\.jpg$/); # name ends in .jpg
   push (@jpg_files, $File::Find::name);
}