I wouldn't inherit from Exporter at all, so I would get rid of @ISA=qw(Exporter). Exporter can export its own import() function into your module since v5.57 == Perl 5.8.3 (released 2004-01-14), so there is no need to inherit from Exporter any more. I would not use require, because it requires more typing than use and it is processed at runtime, not at compile time. use Exporter 'import'; is all you need to use Exporter's features from your module. Fall back to ...

use Exporter; 
use vars qw(@ISA @EXPORT);

@ISA=qw(Exporter);
@EXPORT=qw( ... );
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... only if you need to support really old Perl versions.

Note that there are several Exporter replacements, Sub::Exporter has some very interesting features, but it can export "only" subs, no variables.

Regarding style, I prefer the following: pragmas first, followed by core and CPAN modules, followed by my own modules (mostly application specific). So, a typical module would look like this:

package MyApp::Foo;

use strict;
use warnings;
use parent 'MyApp::BaseClass'; # only for OOP classes

use Carp qw( croak ); # only when needed
use DBI;              # only when needed
use CGI;              # only when needed

use MyApp::Tools;
use MyApp::Utils;

our $SVNID=q$Id$;                                # SVN expands this li
+ne
our $VERSION=sprintf('%d',q$Revision$=~/(\d+)/); # SVN expands this li
+ne

our @EXPORT=qw( ... );    # not for OOP classes, only when needed
our @EXPORT_OK=qw( ... ); # not for OOP classes, only when needed
our %EXPORT_TAGS=( ... ); # not for OOP classes, only when needed

# more globals, if required

# subs here

1;
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Alexander