Edmond Woychowsky has written about "Associative Collections in XSLT" in "Builder.au" on 19-Sep-2006. To quote:-
Recently I created a solution that started with having to parse SQL "INSERT" statements which were stored in a table used for logging inserts. The table consisted of all of the information required to create a log of SQL "INSERT" statements, like user id, date and the actual SQL insert statement itself.
The biggest issue was figuring-out just how to associate a column name with a column value.