#!/usr/bin/perl

use strict;
use XML::Twig;

binmode(STDOUT, ":utf8");

my $t= XML::Twig->new();
$t->set_keep_encoding;
$t->parse(do { local $/; <DATA>});
$t->flush;

exit 0;

__END__
<?xml version="1.0" encoding="UTF-8"?>
<harvest>
 <subject>Computation &amp; Language</subject>
 <subject>Computer Science - Computation &amp; Language</subject>
</harvest>