Many tag sets model the <etal> element as EMPTY, meaning that the element has no content. Such an empty element is typically used as a place holder, for example, to generate
the text “et al.” via a stylesheet. In this Tag Set, the element is typically used as an empty element, but this Tag Set also
accommodates those journal tag sets that expect content inside <etal>, so the element is modeled with text content instead of as formally EMPTY and may contain text such as “Associates, co-workers,
and colleagues”.