xsl:value of, when applied to a node, displays the string value of the node. To display the name of the node, use the name() function.
name() or name(.) displays the name of the current node
name(..) displays the name of the parent of the current node.
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference