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if $a[0] has rowspan=2 then we have to place one empty <th></th> in th
+e corresponding place of $a[1]
if rowspan=3 the we have to place empty <th></th> in $a[1] and $a[2] i
+n corresponding place.

#!perl ;
use strict ;
...

 foreach (@c) {$_ =~ s#</th>#</th>\n#g;   print $_, "\n\n" ;  }

<th><rowspan=2>Target protein</th>
<th><colspan=2>Purified protein concentration</th>
...
<th>Mg/liter culture</th>
<th>Mg/g dry cell weight</th>
<th></th>