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procedure TForm1.FormCreate(Sender: TObject);
var
  OpenOffice, StarDesktop : OleVariant;
  Tabel, Sheet            : OleVariant;
  Prop                    : OleVariant;
begin
  Path        := 'O:/BUERO/Geschäftsleitung/Tabellen/Firmen.xls';
  OpenOffice  := CreateOleObject('com.sun.star.ServiceManager');
  StarDesktop := OpenOffice.createInstance('com.sun.star.frame.Desktop');
  Tabel       := StarDesktop.loadComponentFromURL( Path, '_blank', 0, Prop );

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function convertToURL(winAddr: String): String;
var
  sv : Variant; x: Integer; sLow, UTF8Addr, prefix: String;
begin
  sLow:= AnsiLowerCase(winAddr);
  prefix:= '';
  for x:= 1 to High(URLprefix) do
    if Pos(URLprefix[x], sLow) = 1 then begin
      winAddr:= Copy(winAddr, Length(URLprefix[x]) +1, 2000);
      if x>1  then prefix:= URLprefix[x];  // prefix file:/// is useless
      Break;
    end;
  if (Length(prefix) = 0) and (Pos('@', sLow) > 0)  then
    Result:= 'mailto:' +winAddr
  else begin
    sv:= Vertrieb.OpenOffice.createInstance('com.sun.star.ucb.FileContentProvider');
    UTF8Addr:= sv.getFileURLFromSystemPath('', winAddr);
//    if Length(UTF8Addr) = 0  then   Raise EOOoError.Create(OOo_convertToURLKO);
    Result:= prefix +UTF8Addr;
  end;
end;

// #############################################################################

function convertFromURL(URLaddr: String): String;
var
  sv : Variant; x: Integer; sLow, winAddr, prefix: String;
begin
  sLow:= AnsiLowerCase(URLaddr);
  prefix:= '';
  for x:= 1 to High(URLprefix) do
    if Pos(URLprefix[x], sLow) = 1 then begin
      if x>1  then begin
        URLaddr:= Copy(URLaddr, Length(URLprefix[x]) +1, 2000);
        prefix:= URLprefix[x];
      end;
      Break;
    end;
  sv:= Vertrieb.OpenOffice.createInstance('com.sun.star.ucb.FileContentProvider');
  winAddr:= sv.getSystemPathFromFileURL(URLaddr);
  if Length(prefix) <> 0  then // backslash only with file:///
    winAddr:= StringReplace(winAddr, '\', '/', [rfReplaceAll]);
//  if Length(winAddr) = 0  then   Raise EOOoError.Create(OOo_convertFromURLKO);
  Result:= prefix +winAddr;
end;

// #######################################################################

procedure OpenCalc;                 
var
  Path : String;
  Par  : Variant;

begin
  with Form1 do
  begin

    Par          := VarArrayCreate([0, - 1], varVariant);
    OpenOffice   := CreateOleObject('com.sun.star.ServiceManager');
    StarDesktop  := OpenOffice.createInstance('com.sun.star.frame.Desktop');
    sv           := OpenOffice.createInstance('com.sun.star.ucb.FileContentProvider');
    Path         := sv.getFileURLFromSystemPath('', FilePath);
    excel        := StarDesktop.loadComponentFromURL( Path, '_blank', 0, Par );
    Sheet        := excel.Sheets.getByName( WorkSheet );

  end;
end;

// #######################################################################