my @filters = (
   ( map { my $re = $_; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = $_; sub { $_[0] !~ $re } } @reject ),
);

##</code><code>##

my @filters = (
   ( map { my $re = qr/$_/; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = qr/$_/; sub { $_[0] !~ $re } } @reject ),
);

##</code><code>##

my $filter;
if ( @accept || @reject ) {
   $filter = join "",
      ( map "(?=(?s:.*?)$_)", @accept ),
      ( map "(?!(?s:.*?)$_)", @reject );

   $filter = qr/^$filter/;
} else {
   $filter = qr/(*FAIL)/;
}

sub filter { map $_->[0], grep { $_->[1] =~ $filter } @_ }