help with XSLT Document

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XML

XSLT

conversion

Could any one please help me understand this xslt file step by step and also suggest the ways to improve it.

<xsl:stylesheet version="1.0"
 xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
 <xsl:output omit-xml-declaration="yes" indent="yes"/>
 <xsl:strip-space elements="*"/>

 <xsl:variable name="vUpper" select=
 "'ABCDEFGHIJKLMNOPQRSTUVWXYZ'"/>

 <xsl:variable name="vLower" select=
 "'abcdefghijklmnopqrstuvwxyz'"/>

 <xsl:template match="node()|@*">
     <xsl:copy>
       <xsl:apply-templates select="node()|@*"/>
     </xsl:copy>
 </xsl:template>

 <xsl:template match="*[name()=local-name()]" priority="2">
  <xsl:element name="{translate(name(), $vUpper, $vLower)}"
   namespace="{namespace-uri()}">
       <xsl:apply-templates select="node()|@*"/>
  </xsl:element>
 </xsl:template>

 <xsl:template match="*" priority="1">
  <xsl:element name=
   "{substring-before(name(), ':')}:{translate(local-name(), $vUpper, $vLower)}"
   namespace="{namespace-uri()}">
       <xsl:apply-templates select="node()|@*"/>
  </xsl:element>
 </xsl:template>

 <xsl:template match="@*[name()=local-name()]" priority="2">
  <xsl:attribute name="{translate(name(), $vUpper, $vLower)}"
   namespace="{namespace-uri()}">
       <xsl:value-of select="."/>
  </xsl:attribute>
 </xsl:template>

 <xsl:template match="@*" priority="1">
  <xsl:attribute name=
   "{substring-before(name(), ':')}:{translate(local-name(), $vUpper, $vLower)}"
   namespace="{namespace-uri()}">
     <xsl:value-of select="."/>
  </xsl:attribute>
 </xsl:template>
</xsl:stylesheet>

PS: i got this xsl through code project itself but now am unable to trace the author.

Thanks in advance.