select a.table_name user1_table, a.column_name user1_column,
b.table_name , b.column_name user2_column
from (select table_name, column_name from dba_tab_columns
where owner= 'WEBOA' ) a,
(select table_name, column_name from dba_tab_columns
where owner= 'GCOA' ) b
where a.table_name(+) = b.table_name
and a.column_name(+) = b.column_name
and a.column_name is null
union all
select a.table_name user1_table, a.column_name user1_column,
b.table_name user2_table, b.column_name user2_column
from (select table_name, column_name from dba_tab_columns
where owner= 'WEBOA' ) a,
(select table_name, column_name from dba_tab_columns
where owner= 'GCOA' ) b
where a.table_name = b.table_name(+)
and a.column_name = b.column_name(+)
and b.column_name is null;