use Win32::Perms;

Win32::Perms::LookupDC(1);

$filename = "c:\\foo.txt";
# $owner = 'DOMAIN\bob';
$owner = '\\HOSTNAME\Joe';

$SD = new Win32::Perms($filename) || die "new: $^E";
$SD->Dump;
$SD->Remove(-1);  # Null out the DACL;
$SD->Set();

$SD->Owner($owner) or die "owner: $^E";
$SD->Set();
$SD->Dump;