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is ( add_numbers(2, 2), 4);
is ( get_initials("John F. Kennedy"), "JFK");

sub show_record {
    my $self = shift;
...
    $template->param( $emp_rec );
    return $template->output;
}

sub show_record {
    my $self = shift;
...
    ...
    return $emp_rec;
}