for(my $j = 0;$j <= 8;$j++){
if (-e $Files[$j]){
	if (-z $Files[$j]){
		push(@noData , "d:/perl/test/".$Date."/".$i."/".$Files[$j]);
	}
	else{
		# parse die aktuelle Datei
		$testSuitName=$Files[$j];
		$pParser -> parsefile($Files[$j]);
	}
}
}

sub anfang{
	my($p, $starttag, %attr) = @_;

	# beginnt eine neue Datei?
	if($starttag eq "testsuite") {

		# gibt es Fehler oder Abbrüche?
		if ($attr{errors} ne "0" or $attr{failures} ne "0"){
			# neuer test-eintrag
			print FILE "\t\t<testsuite name=\"$testSuitName\" time=\"$attr{timestamp}\">\n";
			$openTestSuite = 1;

		}
	}
	elsif ($starttag eq "testcase"){

		$testCaseClass = $attr{classname};
		$testCaseName  = $attr{name};
	}
	elsif ($starttag eq "error"){

		$attr{message} =~ tr/<>\"/[]'/;
		if ($attr{message} eq "") {$attr{message} = "."};

		print FILE "\t\t\t<error classname=\"$testCaseClass\" name=\"$testCaseName\" message=\"$attr{message}\" type=\"$attr{type}\" />\n";
	}
	elsif ($starttag eq "failure"){

		$attr{message} =~ tr/<>\"/[]'/;
		if ($attr{message} eq "") {$attr{message} = "."};

		print FILE "\t\t\t<failure classname=\"$testCaseClass\" name=\"$testCaseName\" message=\"$attr{message}\" type=\"$attr{type}\" />\n";
	}
}

my $twig= new XML::Twig( 
                twig_handlers =>                  # player will be called
                  { player => \&player }          # when each player element
                       );                         # has been parsed

$twig->parsefile( "nba.xml");                     # build the twig
$twig->flush;                                     # flush the end of the twig  

sub player
  { my( $twig, $player)= @_;                      # handlers params are always
                                                  # the twig and the element

[...]
use Data::Dumper;

my $parser  = XML::Twig->new(twig_handlers => { 
        'DeinTag'       => sub{_tag($self,@_)},
});

sub _tag{
    my ($self,$t,$tag) = @_;
    print Dumper $tag->{att};
}