use warnings;
use strict;

my %env= %{e ()};

$|=1;
while (my ($var, $val) = each %env) {
      print "(hash) $var=$val\n";
}

my $ref = e ();
while (my ($var,$val) = each %$ref) {
      print "(ref)  $var=$val\n";
}

sub e {
  my %result=(A=>1,B=>2);
  wantarray ? each %result : \%result;
}