use strict and warnings (-w). Consider using an array or a hash instead of all those variable names. E.g.:

my @fields = qw(position institution dept etc);
for my $rec (@records) {
 chomp $rec;
 my %old;
 @old(@fields} = split /\t/, $rec;
 if ($old{position} != $viewposition) {
  print join("\t", @old{@fields}),"\n";
 } else {
  ...
 }
}
[download]