use XML::LibXML;

my $p = XML::LibXML->new();
my $doc = $p->parse_string(<<EOT);
<root>
  <element type="type" name="name" test="ok"/>
</root>
EOT
my $root = $doc->getDocumentElement();
for my $attr ($root->findnodes('//element/@*')
  print $attr->nodeName(),"\n";
}
[download]

All the perl code underneath has question marks in places where there needs to be a variable, not an exact word like "type" as a reference, a variable reference. So no word that is in my xml should be in the perl scirpt

<?xml version="1.0" encoding="ISO-8859-1"?>
<A>
<B>
<C>
<element type="k" name="p" online="yes"/>
<element type="i" name="e" online="yes"/>
<element type="y" name="z" online="yes"/>
<element type="a" name="q" online="yes"/>
<element type="z" name="d" online="yes"/>
<element type="t" name="p" online="yes"/>
</C>
</B>
</A>
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And after posting here, and reading some stuff I got to somethings like this. This code needs to be universal, I just don't get it with the referencing thing, if it is necassary. I suppose so. But let me just remark that I need to get down to the attributes, only A B and C will be there as nested elements.

#!/usr/bin/perl --

use strict;
use warnings;
use Cwd;
use XML::Simple;

my $dir = cwd();
opendir(DIR, ".");
my @files = grep(/\.xml$/,readdir(DIR));
closedir(DIR);

foreach my $file (@files) {


my $xs1 = XML::Simple->new();
my $doc = $xs1->XMLin($file, keyattr=>['????????'], ForceContent=>1, F
+orceArray=>1);

use Data::Dumper;
local $Data::Dumper::Indent=1;

for my $sub ( sort keys %{ $doc->{???????} } ){
 $rowCount = $tellerR;    
 $worksheet->Cells($rowCount, $colCount)->{Value} = $sub;
  
    for my $elem ( sort keys %{ $doc->{??????}{$sub} } ){


# More simalar onces ?? Or...
    
       for my $element ( @{ $doc->{???????}{$sub}{$elem} } ){
      
      }
   }

}

}
[download]

my $doc = $xs1->XMLin($file, keyattr=>[], ForceContent=>1, ForceArray=
+>1);

for my $attribs ( @{$doc->{B}[0]{C}[0]{element}} ) {
  print "$_: $attribs->{$_}\n" for keys %$attribs;
}
[download]