Using jquery is it better to create a DOM element like this:-

function create(options)

{

     $('<form action=' + options.action + '></form>');    

}

Or like this:

function create(options)

{

     $form = $('<form></form>');

     $form.attr('action',options.action); 

}

This may be a matter of opinion. I feel that the second way gives more clarity but I suspect it is less efficient...