AD.pm

package Year::2010::AD;
# Save as path: Year/2010/AD.pm

use strict;
use warnings;
use base qw(Exporter);
our @EXPORT_OK = qw( &Happy *ALL );
our %EXPORT_TAGS = ( all => \@EXPORT_OK );

sub Happy {
    return 'Happy New Year', @_, "\n";
}

BEGIN {
    open ALL, '>&=', STDOUT or die;
}

1;

happy.pl

use Year::2010::AD qw(:all);
print {ALL} Happy('!');