$rows=[];
push @$rows, [qw(kdnummer kddatum kdfirma kdstrasse kdhausnummer kdplz kdort kdland kdansprechpartner kdtelefon kdfax kdemail)];
while(@row = $sth->fetchrow_array){
                                  @row=map{decode("UTF-8", $_)}@row;
                                  push @$rows, [@row];
                                  }