open(IN,  $sqlfile)    || die "cannot open $sqlfile for input: $!";
open(OUT, ">$outfile") || die "cannot open $outfile for output: $!";

##</code><code>##

open(IN, '<:encoding(ASCII)', $sqlfile) or die "cannot open $sqlfile for input: $!";
open(OUT, '>:encoding(ASCII)', $outfile or die "cannot open file $outfile for writing: $!";