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sub sql_select_from_musings{
         return qq|
                   SELECT musing_id, ref_id,  
...
                   FROM musings
                  |;
}

    $sql_statement = sql_select_from_musings() .
                     qq|ORDER BY entry_date DESC|;

my $apples = 5;
my $watermelons = 7;

my $apples      = 5;
my $watermelons = 7;