Named values include parameters as well as the named parts of a compound type. There are two kinds of values in a SOAP payload. The first kind is called a single-reference value and can only be referenced by one accessor. The second kind of value in a SOAP payload is called a multi-reference value and can be referenced by one or more accessors. For instance, if two method parameters reference the same value, in some cases you will want the XML to reflect this identity and in other cases you won't.
SOAP also distinguishes between elements that are independent and elements that are embedded.
The name of the independent element is typically the name of the type that it represents. Embedded elements are anything that's not considered an independent element, and they represent accessors. The name of the embedded element is the same as the name of the accessor that it represents. The SOAP specification provides a set of rules that define how the preceding constructs should be used to serialize data. It also addresses the more specific procedures that should be followed when serializing particular types such as arrays and strings.