best boolean practice

Just a quickie. I'm writing some code to produce XML which will later
be transformed and selected on, and I am wondering what will be the
best way to represent boolean values as far as XSL designers are
concerned?

value="yes"
value="true"
value="1"

does it even make a difference at all?

I'm thinking attributes will definitely be more intuitive than
elements. Am I right?
So this is not quite as good <value>yes</value> (certainly uses up
more characters).



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