I think there is a bug in the collada specification or in blender.
<param> collada specification:
In <bind_material> and <accessor>
…
The <param> element contains information of type xs:string, which represents the SID of an existing parameter.
Blender:
But <param> contains no SID after exporting a project to COLLADA. Example:
<?xml version="1.0" encoding="utf-8"?>
<COLLADA xmlns="http://www.collada.org/2005/11/COLLADASchema" version="1.4.1">
<asset>
<contributor>
<author>Blender User</author>
<authoring_tool>Blender 2.63.0 r46461:46487M</authoring_tool>
</contributor>
<created>2012-06-24T09:43:27</created>
<modified>2012-06-24T09:43:27</modified>
<unit name="meter" meter="1"/>
<up_axis>Z_UP</up_axis>
</asset>
<library_cameras>
<camera id="Camera-camera" name="Camera">
<optics>
<technique_common>
<perspective>
<xfov sid="xfov">49.13434</xfov>
<aspect_ratio>1.777778</aspect_ratio>
<znear sid="znear">0.1</znear>
<zfar sid="zfar">100</zfar>
</perspective>
</technique_common>
</optics>
</camera>
</library_cameras>
<library_lights>
<light id="Lamp-light" name="Lamp">
<technique_common>
<point>
<color sid="color">1 1 1</color>
<constant_attenuation>1</constant_attenuation>
<linear_attenuation>0</linear_attenuation>
<quadratic_attenuation>0.00111109</quadratic_attenuation>
</point>
</technique_common>
<extra>
<technique profile="blender">
<adapt_thresh>0.000999987</adapt_thresh>
<area_shape>0</area_shape>
<area_size>1</area_size>
<area_sizey>1</area_sizey>
<area_sizez>1</area_sizez>
<atm_distance_factor>1</atm_distance_factor>
<atm_extinction_factor>1</atm_extinction_factor>
<atm_turbidity>2</atm_turbidity>
<att1>0</att1>
<att2>1</att2>
<backscattered_light>1</backscattered_light>
<bias>1</bias>
<blue>1</blue>
<buffers>1</buffers>
<bufflag>0</bufflag>
<bufsize>2880</bufsize>
<buftype>2</buftype>
<clipend>30.002</clipend>
<clipsta>1.000799</clipsta>
<compressthresh>0.04999995</compressthresh>
<dist sid="blender_dist">29.99998</dist>
<energy sid="blender_energy">1</energy>
<falloff_type>2</falloff_type>
<filtertype>0</filtertype>
<flag>0</flag>
<gamma sid="blender_gamma">1</gamma>
<green>1</green>
<halo_intensity sid="blnder_halo_intensity">1</halo_intensity>
<horizon_brightness>1</horizon_brightness>
<mode>8192</mode>
<ray_samp>1</ray_samp>
<ray_samp_method>1</ray_samp_method>
<ray_samp_type>0</ray_samp_type>
<ray_sampy>1</ray_sampy>
<ray_sampz>1</ray_sampz>
<red>1</red>
<samp>3</samp>
<shadhalostep>0</shadhalostep>
<shadow_b sid="blender_shadow_b">0</shadow_b>
<shadow_g sid="blender_shadow_g">0</shadow_g>
<shadow_r sid="blender_shadow_r">0</shadow_r>
<shadspotsize>45</shadspotsize>
<sky_colorspace>0</sky_colorspace>
<sky_exposure>1</sky_exposure>
<skyblendfac>1</skyblendfac>
<skyblendtype>1</skyblendtype>
<soft>3</soft>
<spotblend>0.15</spotblend>
<spotsize>75</spotsize>
<spread>1</spread>
<sun_brightness>1</sun_brightness>
<sun_effect_type>0</sun_effect_type>
<sun_intensity>1</sun_intensity>
<sun_size>1</sun_size>
<type>0</type>
</technique>
</extra>
</light>
</library_lights>
<library_effects>
<effect id="Material-effect">
<profile_COMMON>
<technique sid="common">
<phong>
<emission>
<color sid="emission">0 0 0 1</color>
</emission>
<ambient>
<color sid="ambient">0 0 0 1</color>
</ambient>
<diffuse>
<color sid="diffuse">0.64 0.64 0.64 1</color>
</diffuse>
<specular>
<color sid="specular">0.5 0.5 0.5 1</color>
</specular>
<shininess>
<float sid="shininess">50</float>
</shininess>
<index_of_refraction>
<float sid="index_of_refraction">1</float>
</index_of_refraction>
</phong>
</technique>
<extra>
<technique profile="GOOGLEEARTH">
<double_sided>1</double_sided>
</technique>
</extra>
</profile_COMMON>
<extra><technique profile="MAX3D"><double_sided>1</double_sided></technique></extra>
</effect>
</library_effects>
<library_materials>
<material id="Material-material" name="Material">
<instance_effect url="#Material-effect"/>
</material>
</library_materials>
<library_geometries>
<geometry id="Cube-mesh" name="Cube">
<mesh>
<source id="Cube-mesh-positions">
<float_array id="Cube-mesh-positions-array" count="24">1 1 -1 1 -1 -1 -1 -0.9999998 -1 -0.9999997 1 -1 1 0.9999995 1 0.9999994 -1.000001 1 -1 -0.9999997 1 -1 1 1</float_array>
<technique_common>
<accessor source="#Cube-mesh-positions-array" count="8" stride="3">
<param name="X" type="float"/>
<param name="Y" type="float"/>
<param name="Z" type="float"/>
</accessor>
</technique_common>
</source>
<source id="Cube-mesh-normals">
<float_array id="Cube-mesh-normals-array" count="18">0 0 -1 0 0 1 1 -2.83122e-7 0 -2.83122e-7 -1 0 -1 2.23517e-7 -1.3411e-7 2.38419e-7 1 2.08616e-7</float_array>
<technique_common>
<accessor source="#Cube-mesh-normals-array" count="6" stride="3">
<param name="X" type="float"/>
<param name="Y" type="float"/>
<param name="Z" type="float"/>
</accessor>
</technique_common>
</source>
<vertices id="Cube-mesh-vertices">
<input semantic="POSITION" source="#Cube-mesh-positions"/>
</vertices>
<polylist material="Material" count="6">
<input semantic="VERTEX" source="#Cube-mesh-vertices" offset="0"/>
<input semantic="NORMAL" source="#Cube-mesh-normals" offset="1"/>
<vcount>4 4 4 4 4 4 </vcount>
0 0 1 0 2 0 3 0 4 1 7 1 6 1 5 1 0 2 4 2 5 2 1 2 1 3 5 3 6 3 2 3 2 4 6 4 7 4 3 4 4 5 0 5 3 5 7 5</p>
</polylist>
</mesh>
<extra><technique profile="MAYA"><double_sided>1</double_sided></technique></extra>
</geometry>
</library_geometries>
<library_visual_scenes>
<visual_scene id="Scene" name="Scene">
<node id="Cube" type="NODE">
<translate sid="location">0 0 0</translate>
<rotate sid="rotationZ">0 0 1 0</rotate>
<rotate sid="rotationY">0 1 0 0</rotate>
<rotate sid="rotationX">1 0 0 0</rotate>
<scale sid="scale">1 1 1</scale>
<instance_geometry url="#Cube-mesh">
<bind_material>
<technique_common>
<instance_material symbol="Material" target="#Material-material"/>
</technique_common>
</bind_material>
</instance_geometry>
</node>
<node id="Lamp" type="NODE">
<translate sid="location">4.076245 1.005454 5.903862</translate>
<rotate sid="rotationZ">0 0 1 106.9363</rotate>
<rotate sid="rotationY">0 1 0 3.163708</rotate>
<rotate sid="rotationX">1 0 0 37.26105</rotate>
<scale sid="scale">1 1 1</scale>
<instance_light url="#Lamp-light"/>
</node>
<node id="Camera" type="NODE">
<translate sid="location">7.481132 -6.50764 5.343665</translate>
<rotate sid="rotationZ">0 0 1 46.69195</rotate>
<rotate sid="rotationY">0 1 0 0.619768</rotate>
<rotate sid="rotationX">1 0 0 63.5593</rotate>
<scale sid="scale">1 1 1</scale>
<instance_camera url="#Camera-camera"/>
</node>
</visual_scene>
</library_visual_scenes>
<scene>
<instance_visual_scene url="#Scene"/>
</scene>
</COLLADA>