my $sheet = $oBook->Worksheets->{0+$iSheet};

##</code><code>##

if ($name =~ /Header/) { $H_TEST{"HEADER"}{$iSheet} = 1; }
if ($name =~ /ALO/)    { $H_TEST{"DATA"}{$iSheet}   = 1; }
...
foreach (sort keys %{$H_TEST{$tag}}) {
   my $iSheet = 0 + $_;


##</code><code>##

if ($name =~ /Header/) { push @{$H_TEST{"HEADER"}}, $iSheet; }
if ($name =~ /ALO/)    { push @{$H_TEST{"DATA"}},   $iSheet; }
...
foreach my $iSheet (sort @{$H_TEST{$tag}}) {