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<?xml version="1.0" encoding="utf-8"?>
<root>
...
    </department>
  </departments>
</root>

 
package House
{
...
}

1;

 
#!/perl
use strict;
...
        print join("\t", $d->name, $art->key, $country), $/;
    }
}

A       001     France
A       002     Italy
A       003     Germany
B       004     
B       005