in reply to Conversion of language encodings to UTF8
Depending on the internal encoding of the database or the kind of database it may just be possible to set the encoding through the datbase client. This is what I did with IBM DB2 rather than have to convert encoding in my script. There may be something comparable in the DB you are using. This way I didn't have to worry about which encoding the DB is sending to me. Just add something like this before making the DB connection and issuing SQL.
system "db2set db2codepage=1208";