use strict;
use warnings;
use Data::Dumper;

my ($temp, @results) = '';

### Fast forward past header
while (<DATA>) {
    last if m/<eoh>\s+$/;
}

### While there are records remaining...
while (<DATA>) {
    $temp .= $_;

    ### Process if end of record tag reached
    if (m/<eor>\s+$/) {
        my %hash;
        $temp =~ s/\n//g;
        $temp =~ s/<eoh>.*//;
        $hash{$1} = $2 while $temp =~ /<(.*?)>([^<]*)\s/sg;
        push @results, \%hash;
        $temp = '';
    }
}

print Dumper(\@results);

__DATA__
Exported by jLog (c)2006 LA3HM, V 3.90.2.7 according to ADIF <adif_ver:1>2 <PROGRAMID:4>jLog For jLog info: mailto:mail@jlog.org http://jlog.org/ Proposed ADIF2 Extensions may be included <eoh> 

<qso_date:8:d>20051029 <time_on:6>213400 <call:4>VC3O <band:3>20M <mode:3>SSB <operator:3>VHF <rst_sent:2>59 <rst_rcvd:2>59 

<dxcc:1>1 <stx:1>4 <srx:1>4 <ituz:1>4 <cqz:1>4 <pfx:3>VC3 <cont:2>NA <freq:2>14 <qsoComplete:1> <app_jlog_qso_number:4>0001 <app_jlog_eqsl_qsl_sent:1>Y <app_jlog_eqsl_qsl_rcvd:1>Y <app_jlog_lotw_qsl_sent:1>Y <qsl_sent_via:1>E <eor> 

<qso_date:8:d>20060701 <time_on:6>183206 <call:5>VE6GG <band:3>20M <mode:3>SSB <operator:3>MWB <rst_sent:2>59 <rst_rcvd:2>59 

<dxcc:1>1 <stx:2>27 <srx:2>AB <ituz:1>2 <cqz:1>4 <contest_id:3>RAC <pfx:3>VE6 <cont:2>NA <freq:8>14.16299 <state:2>AB <qsoComplete:1> <app_jlog_qso_number:4>1257 <app_jlog_eqsl_qsl_sent:1>Y <app_jlog_eqsl_qslsdate:10>2006-07-01 <app_jlog_lotw_qsl_sent:1>Y <app_jlog_lotw_qslsdate:10>2006-07-01 <operator:4>N7DQ <eor>