Use the following sample XML for relating an event with the account and contact respectively.
Account<Events><row
no="1">
<FL val="
SEMODULE">
Accounts</FL>
<FL val="SEID">
22222222222</FL>
<FL val="Subject">test</FL>
<FL val="Start DateTime">12/12/2009
11:12:25</FL>
<FL val="End
DateTime">12/12/2009 11:12:25</FL>
</row>
</Events>
Contact
<Events><row
no="1&">
<FL val="SEMODULE">Contacts</FL>
<FL val="CONTACTID">22222222222</FL>
<FL val="Subject">test</FL>
<FL val="Start DateTime">12/12/2009
11:12:25</FL>
<FL val="End
DateTime">12/12/2009 11:12:25</FL>
</row>
</Events>