Or you could use XML::Twig ;--)

The important method here is insert. Here is the POD for it:

insert ($gi1, $optional_atts1, $gi2, $optional_atts2,...)

For each gi in the list inserts an element $gi as the only child of the element. The element gets the optional attributes in $optional_atts. All children of the element are set as children of the new element. The upper level element is returned.

  $p->insert( table => { border=> 1}, 'tr', 'td')
[download]

put $p in a table with a visible border, a single tr and a single td and return the table element:

  <p><table border="1"><tr><td>original content of p</td></tr></table>
+</p>
[download]

And the code that does what you want:

#!/usr/bin/perl -w
use strict;
use XML::Twig;


my $t= XML::Twig->new( twig_handlers => { _all_ => sub { $_->insert( s
+ort values %{$_->atts});
                                                         $_->del_atts;
                                                       },
                                        },
                     )
                ->parse( \*DATA)
                ->print;

__DATA__
<open1 type="head1">
This is test. <em type="italic">emp</em> this <i>emp</i>  is <em type=
+"bold">emp</em> test.
</open1>
[download]

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