>what is the meaning of
<set baseline="true"/>
It has no intrinsic meaning, and more than <x y="z"> has an intrinsic meaning. XML means whatever the sender and the recipient agree it should mean. You need to find the specification for this particular XML vocabulary, message, or document type, which should give you the answer.
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference