my $p= XML::Parser->new( Style => 'Tree'
                    , ProtocolEncoding => 'windows-1250' );
my $XmlDok=$p->parse( '<RAP>ó</RAP>' );
my $xso = XML::SimpleObject->new( $XmlDok );
my $buff = $xso->child('RAP')->value;

##</code><code>##

my $Map= new Unicode::Map("CP1250");
$buff= $Map->from_unicode(  Unicode::Transform::unicode_to_utf16be(  $buff )
 );