<?xml version="1.0"?>
<db>
  <company name="IBM">
     <region country="India"> 
     <employee id="123">
        <name>Anand</name>
        <since>1978</since>
        <manager>877</manager>
        <department>Marketing</department>
     </employee>
     <employee id="893">
        <name><firstname>Asish</firstname><lastname>Gupta</lastname></name>
        <since>1990</since>
        <department>Marketing</department>
     </employee>
     <employee id="567">
        <since>1996</since>
        <name><firstname>Asish</firstname><lastname>Gupta</lastname></name>
        <department>Research</department>
        <manager>877</manager>
     </employee>
     <employee id="877">
        <since>1987</since>
        <name>Nappan</name>
        <department>Marketing</department>
     </employee>
     </region>
     <region country="USA">
     <employee id="355">
        <name>Anand</name>
        <since>1989</since>
        <manager>126</manager>
        <department>Research</department>
     </employee>
     <employee id="126">
        <name>Smith</name>
        <since>1995</since>
        <department>Research</department>
     </employee>
     <employee id="234">
        <name>Ginsberg</name>
        <manager>126</manager>
        <since>1995</since>
        <department>Engineering</department>
     </employee>
     </region>
  </company>
  <company name="MS">
  </company>
</db>
