What approaches do people use to create tag names and attribute names?

Hi Folks,

I am putting together a list of approaches that people use to create
tag names and attribute names.  I am interested in your input.

APPROACHES FOR CREATING TAG NAMES AND ATTRIBUTE NAMES
 
1. Domain experts are consulted; the experts create (through a
consensus process) a label for each information item.  Those labels are
used as tag and attribute names.

2. There is an existing database; the database column and table names
are used as the XML tag and attribute names.

3. An organization has already created a set of tags and attributes;
they are used.

4. There exists a data requirements document; tag and attribute names
are distilled from the requirements document. (I am not clear on how
tag and attribute names can be systematically distilled from a
requirements document; do you have insights on how to do this?) 


Are there other approaches that people use to create tag names and
attribute names?

/Roger