$ticks = time();
....
$ticks = time() - $ticks;
print "$count Records updated in $ticks seconds\n";

##</code><code>##

my(%map) = qq(  'AMNT_PAID',            '0.0',
                'AMOUNT',               '{PurchAmt}',
                'DELIVERY_NOTE',        '"{Delivery}"',
                'EXPORTED',             'IF({Exported}, "Y", "N")',
                'FUNDS',                'IF("{CompanyID}"="BCU", "USD", "CAD")');

##</code><code>##

# Create a set list from the data and the data map

sub makemap {

   my($map, $r) = @_;
   my($key, $result, $t, %h, $ndx);
   %h=%$r;
   $result="";

   foreach $key (sort(keys(%$map))) { 
      #print "$key:\t$map->{$key}\n";
      $t = $map->{$key};
        # substitute the actual value for the placeholder fieldname
      $t =~ s/(\{\S+\})/defined(eval("\$h$1")) ? eval("\$h$1") : "NULL"/eg;
        # replace any double quotes with escaped doubles
      if ((substr($t,0,1) eq '"') && (length($t) > 2)) {
# best 196 sec
#          $ndx = 1;
#          while( ($ndx = index($t, '"', $ndx)) != -1 and ++$ndx < length($t)) {
#             substr($t, $ndx++, 0, '"');
#          }
# original 198 sec
#          for ($ndx=1; $ndx < length($t)-1; $ndx++) {
#              if (substr($t,$ndx,1) eq '"') {
#                 substr($t,$ndx,1) = '""';
#                 $ndx++;
#             }
#          }
# substring 204 sec
#         substr($t, 1, -1) =~ s/"/""/g;
# zero width assertion 201 sec 
          $t =~ s/(?<=.)"(?=.)/""/g;
      }
      #print "$t\n";
      $result .= qq($key=$t ,);
   }
   chop($result);       # remove trailing ,
   return($result);
}