final SAXParser parser = SAXParserFactoryUtil.newSAXParser(spf);

        final InputSource is = new InputSource(ResourceUtil.getResourceAsStream("org/codelibs/core/xml/include.xml"));
        is.setSystemId("include.xml");
        parser.parse(is, new DefaultHandler() {

            @Override
            public void startElement(final String uri, final String localName, final String qName, final Attributes attributes)