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unless(param('start')){ $start = 1 }

for(@array){
    $c++; # count all items
...
            }
        }
    }

$previous = ($start-$show);
unless($previous < 1){ # unless we're already at the beginning
...
    print qq~<a href="$url?start=$next&show=$show">
    Next $show</a>~;
    }