use strict;
use warnings;
use Win32;

die unless $^O =~ /Win32/i;

my $copyme = 'C:/Apache/www-root/images';
my $here = 'C:/Apache/www-root/images/bgs';

$copyme = Win32::GetFullPathName($copyme);
$here = Win32::GetFullPathName($here);

# index STR, SUBSTR

if( (index($copyme,$here) != -1) or (index($here,$copyme) != -1) ) {
   die "a horrible death";
}

# Win32::GetShortPathName and Win32::GetLongPathName
# may also be of interest (for use with open)