my $book;
{
    my $parser = Spreadsheet::ParseExcel->new()
    $book = $parser->Parse($filename);
}

##</code><code>##

my $book = do {
    my $parser = Spreadsheet::ParseExcel->new()
    $parser->Parse($filename);
};

##</code><code>##

my $book = do {
    my $parser = Spreadsheet::ParseExcel->new()
    $parser
}->Parse($filename);

##</code><code>##

my $book = do { Spreadsheet::ParseExcel->new() }->Parse($filename);

##</code><code>##

my $book = Spreadsheet::ParseExcel->new()->Parse($filename);