in reply to DBD::Oracle - Character Encoding Conversion
To echo what Ken said: print what is in the file, say using HTML entities, then print what is in the database table the same way. Verify this by asking an (Oracle) vendor program to print the actual content of a selected column as hex bytes. A real vexation of all things I18N is that anything you "see" is always being translated, even by a shell-terminal program. Unless you hex-dump you really do not know what you are seeing: what you start with, what you end with, what actually is the status along the way. You've got to look at the BYTES.
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