Well, first of all your code looks funny, but I think it may be because your characters were unescaped.

$value =~ s/"/"/g; 
should be 
$value =~ s/"/"/g;
and the same for the ampersand, less than, and greater than.

The name for each element is, in your example, "$key"

So to rewrite the last bit of code a bit:

for $key (keys %FORM) {
  print "The name $key has the value $FORM{$key}\n";
}
[download]