use warnings;
use strict;

my ($str, $logoutLink);
my $Session = {
    usrSystem   => 'MFR',
    usrLevel    => 'some_val',
};

sub foo {
if ($Session->{'usrSystem'} eq "MFR" && $Session->{'usrLevel'}=="!M")
      {
      $str .= "<leftIndex>";
      $str .= xmlFileData("Content/SSResources", $Session->{'usrSystem'}.".xml", "mLeftIndex()");      
      $str .= xmlFileData("Content/SSResources", $Session->{'usrSystem'}.$Session->{'usrAccount'}.".xml", "mLeftIndex()");
      $str .= $logoutLink;
      $str .= "</leftIndex>";
      return $str;
      }
###Shows regular for everyone except this access level... ?


    if ($Session->{'usrSystem'} eq "MFR" && !$Session->{'usrLevel'}=="!A")
   {
      $str .= "<leftIndex>";
      $str .= xmlFileData("Content/SSResources", $Session->{'usrSystem'}.".xml", "mLeftIndex()");      
      $str .= xmlFileData("Content/SSResources", $Session->{'usrSystem'}.$Session->{'usrAccount'}.".xml", "mLeftIndex()");
      $str .= $logoutLink;
      $str .= "</leftIndex>";
    }
    return $str;
}

foo();

##</code><code>##

$ perl $_
Argument "!M" isn't numeric in numeric eq (==) at tst.pl line 11.
Argument "some_val" isn't numeric in numeric eq (==) at tst.pl line 11.
Undefined subroutine &main::xmlFileData called at tst.pl line 14.