# this will make all filehandles and STDOUT prints be utf8
use utf8::all;   # a very simple module

# get your excel rows and decode them
 # Gives error "Cannot decode string with wide characters"
     # map { $_ = decode("utf8", $_) } @row;

# decode the cp1252 stuff properly
 map { $_ = decode("cp1252", $_) } @row;

# prints to the csv file will be utf8