my $dbh = DBI->connect(
        'DBI:mysql:db_main',
        'user',
        'pass',
        {
            RaiseError        => 1,
            AutoCommit        => 1,
            mysql_enable_utf8 => 1,
            on_connect_do => [ "SET NAMES 'utf8'", "SET CHARACTER SET 'utf8'" ]
        }
    )

##</code><code>##

      
my $dbh = DBI->connect('DBI:ODBC:Driver={SQL Server};Server=SQL2008;Database=db_main;UID=user;PWD=pass')
    or die "$DBI::errstr\n";

##</code><code>##

my $sql = "insert test values (N'&#20013;&#25991;')";