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Principles of XML design: Element structures for names and addresses

A critical issue in designing XML formats is figuring out how to arrange elements and represent relationships between them. Element design works best when it naturally corresponds to how people think about the concepts that each element represents. This article discusses best practices for organizing information into XML elements, focusing on representation of names and addresses.

http://www-106.ibm.com/developerworks/xml/library/x-elemdes.html