{ local $/;
next_loop:
        $/ = "DELIM";
  while (<FILE>)
  {

    goto next_loop;
  }
}

##</code><code>##

sub next_record() {
  local $/ = "DELIM";
  if (<FILE>)
    return 1;
  return 0;          
}

while (next_record())
{
...
}

##</code><code>##

sub next_record() {
  local $/ = "DELIM";
  while (<FILE>)
  { return 1; }
  return 0;          
}

while (next_record())
{
...
}