In the code example, Trans is a child element of the Header element and http://www.school.com/transaction/ is the namespaceURI.
<?xml version="1.0"?>
<Envelope xmlns:soap="http://www.w3.org/2001/12/soap-envelope" encodingStyle="http://www.w3.org/2001/12/soap-encoding">
<Header> <m:Trans xmlns:m="http://www.school.com/transaction/"> </m:Trans> </Header>
<Body> ... ... <Fault> ... ... </Fault> </Body>
</Envelope>