1. A method for loading markup language data files and documents into a computer database, said markup language data files containing data items and elements, said database having an application programming interface for modifying contents of the database through database command statements, said method comprising the steps of: parsing a markup language data file into elements according to a format description, said elements being immediately available for further processing; generating one or more database command statements responsive to the immediate availability of said elements, said generated database command statements being stored in a database command statement queue; and executing said queued database command statements such that a database is updated in order to achieve loading of data from said markup language data file into a database.