> Is there any way in XSL to create new attributes
You say attributes but your example had no attributes and only used
elements so I'll assume you meaant elements.

Just have a default template that switches the namespace

<xsl:template match="*">
<xsl:element name="moreover:{local-name()}">
  <xsl:apply-templates/>
</xsl:element>
</xsl:template/>

then have more specific templates for the ones you handle:

<xsl:template match="article id">
....

David

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