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use utf8;
use open ':std' => ':encoding(UTF-8)';
use locale;

use utf8;
use CGI qw( -utf8 );
use open IO => ':utf8';
...
binmode STDIN, ":utf8";
binmode STDOUT, ":utf8";
my $dbh = DBI->connect( "dbi:mysql:dbname=$db;host=localhost", $user, 
+$pwd, {mysql_enable_utf8 => 1 });

If you have properly set up UTF-8 system, 
you can just say

...

and relax. If your situation needs something more 
complex, continue reading...