How to convert CSV into XML and XML into CSV using Java

<SearchResultItem>
  <Item>
    <ItemID>4504216603</ItemID>
    <ListingDetails>
      <StartTime>2005-12-19T10:00:10.000Z
        </StartTime>
      <EndTime>2005-12-20T10:00:10.000Z
        </EndTime>
      <ViewItemURL>http://cgi.sandbox.ebay.com/
        ws/eBayISAPI.dll?ViewItem&
        item=4504216603&category=26424&
        rd=1</ViewItemURL>
    </ListingDetails>
    <SellingStatus>
      <BidCount>0</BidCount>
      <CurrentPrice
        currencyID="AUD">0.99</CurrentPrice>
      ...
    </SellingStatus>
    <Site>Australia</Site>
    <Title>12x NEW AQUATIC SPORTS 
      WATER PARK TOY, LARGE, BULK LOTS</Title>
    ... 
    <Country>AU</Country>
  </Item>
</SearchResultItem>

<report>
  <campaign name="A Campaign" group="A Group">
    <day date="11/1/05">
      <keyword text="key1" match="Broad" status="Active">
        <cpc min="$0.52" max="$0.42"></cpc>
        <cpm max="$0.00"></cpm>
        <url>default URL</url>
        <clicks imp="1501" count="42" ctr="0.8%" 
                avgcpc="$0.24" avgcpm="$0.94"></clicks>
        <cost>$1.92</cost>
        <avgpos>5.0</avgpos>
      </keyword>
    </day>
    <day date="11/2/05">
      <keyword text="key1" match="Broad" status="Active">
        <cpc min="$0.52" max="$0.42"></cpc>
        <cpm max="$0.00"></cpm>
        <url>default URL</url>
        <clicks imp="3391" count="12" ctr="0.1%" 
                avgcpc="$0.24" avgcpm="$1.03"></clicks>
        <cost>$1.82</cost>
        <avgpos>1.8</avgpos>
      </keyword>
      <keyword text="key2 key1" match="Broad" status="Active">
        <cpc min="$0.12" max="$0.12"></cpc>
        <cpm max="$0.00"></cpm>
        <url>default URL</url>
        <clicks imp="531" count="3" ctr="1.3%" 
                avgcpc="$0.12" avgcpm="$0.65"></clicks>
        <cost>$0.15</cost>
        <avgpos>1.1</avgpos>
      </keyword>
    </day>
    ...
  </campaign>
</report>

public class StreamingXml2Csv {
  public static void convert( File pXmlFile, File pCsvFile ) {
    // Steps 2,3. as before, Step 1. occurs inside the Listener
    
    // Step 4. Create a Listener to do the hard work
    StreamingRecordListener streamer = new StreamingRecordListener( pCsvFile ); 

    // Step 5. Use the Listener to handle the data stream
    xmlman.load( pXmlFile, itemspec, streamer );
  }

  // This is our Listener class. We use an internal CSV Manager.
  public static class StreamingRecordListener extends RecordListenerSupport {
    private CsvManager       iCsvManager = null;
    private File             iCsvFile    = null;
    private FileOutputStream iCsvOS      = null;

    public StreamingRecordListener( File pCsvFile ) {
      iCsvFile = pCsvFile;
    }

    protected void startProcessImpl() throws Exception {
      iCsvManager = new CsvManager();
      CsvSpec csvspec = iCsvManager.getCsvSpec();
      csvspec.setEncoding( "UTF-8" );      
      csvspec.setCloseOutputStream( false );      
      csvspec.setFlushEachLine( true );      

      iCsvOS = new FileOutputStream( iCsvFile, true );

      ArrayList headers = new ArrayList();
      headers.add( new String[] {"ItemID","StartTime","EndTime","ViewItemURL","BidCount",
                                 "Currency","Price","Site","Title","Country"} );
      iCsvManager.save( iCsvOS, headers );
    }

    protected BadRecord handleRecordImpl( String[] pRecord, long pRecordNumber ) throws Exception {
      ArrayList row = new ArrayList();
      row.add( pRecord );
      iCsvManager.save( iCsvOS, row );
      return null;
    }

    protected void endProcessImpl() throws Exception {
      iCsvOS.close();
    }
  } 
}

public class StreamingCsv2Xml {
  public static void convert( File pCsvFile, File pXmlFile ) {
    // Steps 1,3. as before, Step 2. occurs inside the Listener

    // Step 4. Create a Listener to do the hard work
    StreamingLineListener streamer = new StreamingLineListener( pXmlFile, keyspec );
    
    // Step 5. Use the Listener to handle the data stream
    csvman.load( pCsvFile, streamer );
  }

  // This is our Listener class, using an internal XML Manager
  public static class StreamingLineListener extends LineListenerSupport {
    private XmlManager iXmlManager = null;
    private RecordSpec iRecordSpec = null;
    private File iXmlFile = null;
    private FileOutputStream iXmlOS = null;

    public StreamingLineListener( File pXmlFile, RecordSpec pRecordSpec ) {
      iXmlFile = pXmlFile;
      iRecordSpec = pRecordSpec;
    }

    public void startLoadImpl() throws Exception {
      iXmlManager = new XmlManager( iRecordSpec );
      XmlSpec xmlspec = iXmlManager.getXmlSpec();
      xmlspec.setHeader( "<?xml version='1.0' encoding='UTF-8'?>\n" );
      xmlspec.setStreamOutput( true );
      iXmlOS = new FileOutputStream( iXmlFile, true );
    }

    public BadLine addLineImpl( String[] pLine, int pNumFields, 
                                long pLineNumber, String pOriginalLine ) throws Exception {
      if( 0 < pLine.length && !"Totals and Overall Averages:".equals(pLine[0]) ) {
        ArrayList line = new ArrayList();
        line.add( pLine );
        iXmlManager.save( iXmlOS, line );
      }
      return null;
    }

    public void endLoadImpl() throws Exception {
      iXmlManager.finishSave();
      iXmlOS.close();
    }
  }
}