SOLUTIONS:

1- Use This Reg File To patch client system

Windows Registry Editor Version 5.00

[HKEY_CURRENT_USER\Control Panel\International]
"sList"=","

2- patch limesurvey
File: admin/exportresults.php
line: 864
code:

// Export UTF8 WITH BOM
$firstline= chr(hexdec('EF')).chr(hexdec('BB')).chr(hexdec('BF')).$firstline;

File: admin/tokens.php
line : 155
code:

// Export UTF8 WITH BOM
$tokenoutput=chr(hexdec('EF')).chr(hexdec('BB')).chr(hexdec('BF')).$tokenoutput;

3- there are an open source arabic php projext at
(http://www.ar-php.org/en_index_php_arabic.html)
that allows correct code page conversions

add the arabic package to your site and insert this code to convert the input to utf

For import vv functions
file: vvimport.php
Line : 146
//Correct import arabic issue
$uploadcharset='cp1256';
include_once('Arabic.php');
$Arabic = new Arabic('ArCharsetC');

  $Arabic->setInputCharset('windows-1256'); 

  $Arabic->setOutputCharset('utf-8'); 
  $charset = $Arabic->getOutputCharset(); 
  $bigarray[]= $Arabic->convert($buffer)

You can do the same thing in token file for csv token import