package Insert;
use Filter::Simple;
sub slurp
{
    my $file = shift;
    my ($str, $in);
    open($in, $file) or die $!;
    local $/ = undef;
    $str = <$in>;
    close $in;
    return $str;
}

FILTER
{
    1 while $_ =~ s/INSERT\(\s*?["']?([^"']*?)["']?\s*?\)/slurp($1)/e;    
}

1;