public static String qualifySheetname( String s )
	{
		if( (s == null) || s.equals( "" ) )
		{
			return s;
		}

		if( (s.charAt( 0 ) != '\'') && ((s.indexOf( ' ' ) > -1) || (s.indexOf( '&' ) > -1) || (s.indexOf( ',' ) > -1) || (s.indexOf( '(' ) > -1)) )
		{
			if( !s.contains( "'" ) )    // normal case of no embedded ' s
			{
				return "'" + s + "'";
			}
			return "\"" + s + "\"";
		}

		return s;
	}