#! /usr/bin/perl -w

use strict;
use warnings;
use CGI;
use Data::Dumper;
use CGI::Carp qw(fatalsToBrowser);
use lib ('./perllib');
use XML::Simple;
use utf8;

my $file         = './test.xml';
my $content   =  get_file($file);
my $html       = ();

my $cgi = CGI->new();
print $cgi->header(-type => 'text/html');

my $jobs_h = XMLin($content);

print Dumper($jobs_h);

  my $jobtitle = $cgi->escapeHTML($jobs_h->{content});
  $jobtitle =~ s/([\x{80}-\x{FFFF}])/'&#' . ord($1) . ';'/gse;

  print $jobtitle;


sub get_file{
  my ($file) =  @_;
  my $cont = '';
  {
    local $/;
    open(DAT,"<$file") or die $!;
    $cont = <DAT>;
    close DAT;
  }
  return $cont;
}

<?xml version="1.0" encoding="iso-8859-1"?>

<entry name="button_close">Schließen</entry>