Javascript question

I'm abit rusty when it comes to javascript and wonder what is going on here. Specifically I wonder what is happening with this thing:
$('<a/>', {

If I want to insert a different target, like "_top", how would I do that?

Here is the code:
$(function () {      
$.getJSON(urlJson, function(data){      
var li = $('<li/>');
var icon;
$.each(data, function(key, val) {
li = $('<li/>');
$('<a/>', {
'href': "test.html?qwertyId=" + val.qwertyId,
'data-transition': "slide",
'rel': "external",
'value': val.qwertyId,
html: val.name + "</p>" + val.description
}).appendTo(li);
li.appendTo($('#qwerty-list'));
});      
$('#qwerty-list').listview('refresh');
});      
});