{
    system("cls");

    # Read command line arguments

    my ($materialmapping_file, $data_folder) = @ARGV;

    print "OPTIONS\nmaterialmapping_file: $materialmapping_file\n" .
                   "data_folder:          $data_folder\n";

    if (length $materialmapping_file && length $data_folder)
    {
        opendir(my $dir, $data_folder)
            or die "Error in opening dir $data_folder\n";
    
        my $materialmapping_table_xml =
           XML::LibXML->createDocument('1.0', 'UTF-8');

        my $materialmapping_table_xml_root =
           $materialmapping_table_xml->createElement('masterdata');

        $materialmapping_table_xml_root->
            setAttribute('version', getSQLTimeStamp());

        $materialmapping_table_xml->
            setDocumentElement($materialmapping_table_xml_root);
    
        print "Parsing files...\n";

        while (my $filename = readdir($dir))
        {
            if ($filename =~ / \. xls $ /ix)
            {
                parse_xls_file($data_folder,
                               $filename,
                               $materialmapping_table_xml,
                               $materialmapping_table_xml_root);
            }
        }

        $materialmapping_table_xml->toFile($materialmapping_file, 2);
    }
}

##</code><code>##

sub parse_xls_file
{
    my ($data_folder,
        $filename,
        $materialmapping_table_xml,
        $materialmapping_table_xml_root) = @_;

    if (my $oBook = Spreadsheet::ParseExcel->
                    new()->parse($data_folder . $filename))
    {
        for (0 .. $oBook->{SheetCount} - 1)
        {
            process_sheet($oBook,
                          $_,
                          $materialmapping_table_xml,
                          $materialmapping_table_xml_root)
        }
    }

    print "Parsed $filename\n";
}

##</code><code>##

sub process_sheet
{
    my ($oBook,
        $iSheet,
        $materialmapping_table_xml,
        $materialmapping_table_xml_root) = @_;

    my $oWkS = $oBook->{Worksheet}[$iSheet];
    ...
}

##</code><code>##

my $oBook = $parser->parse($data_folder.$filename);

##</code><code>##

>perl script.pl output.xml Excel\

##</code><code>##

if($map_Cmin >= 0 and $map_Cmin >= 0 and $title_row >= 0){
    for(my $iR = $title_row +1; defined $oWkS->{MaxRow} && $iR <= $oWkS->{MaxRow} ; $iR++){
        $internal_cell = $oWkS->{Cells}[$iR][$map_Cmin];
        $active_cell = $oWkS->{Cells}[$iR][$active_col];
        $family_cell = $oWkS->{Cells}[$iR][$family_col];
        if(defined $internal_cell and defined $active_cell and defined $family_cell and length(decode('cp1252',$internal_cell->{Val})) gt 0 and !(length(decode('cp1252',$active_cell->{Val})) gt 0) and length(decode('cp1252',$family_cell->{Val})) gt 0)

##</code><code>##

   |   A    |    B     |     C     |    D    |    E    |
===+========+==========+===========+=========+=========+
 1 |        |           Configurator mapping           |
---+--------+----------+-----------+---------+---------+
 2 | active | internal | pr_family | pr1     | pr2     |
---+--------+----------+-----------+---------+---------+
 3 | yes    | item 1   | 1,2       | value 1 | value 2 |
---+--------+----------+-----------+---------+---------+
 4 | yes    | item 2   | 1,2       | value 3 | value 3 |
---+--------+----------+-----------+---------+---------+
 5 | yes    | item 3   | 1,2       | value 5 | value 4 |
---+--------+----------+-----------+---------+---------+

##</code><code>##

<?xml version="1.0" encoding="UTF-8"?>
<masterdata version="2012-07-27 01:51:57">
  <item internal="item 1 " pr_family="1" pr1="value 1" pr2="value 2"/>
  <item internal="item 1 " pr_family="2" pr1="value 1" pr2="value 2"/>
  <item internal="item 2 " pr_family="1" pr1="value 3" pr2="value 3"/>
  <item internal="item 2 " pr_family="2" pr1="value 3" pr2="value 3"/>
  <item internal="item 3 " pr_family="1" pr1="value 5" pr2="value 4"/>
  <item internal="item 3 " pr_family="2" pr1="value 5" pr2="value 4"/>
</masterdata>