select ITEM_CODE as CODE, ITEM_NAME as NAME 
    , 'ADDED' as COMP_RSLT from ITEM
    where ITEM_CODE not in ( select ITEM_CODE from ITEM_HISTORY )
union
select ITEM_CODE as CODE, ITEM_NAME as NAME 
    , 'DELETED' as COMP_RSLT from ITEM_HISTORY
    where ITEM_CODE not in ( select ITEM_CODE from ITEM )
union
select ITEM_CODE as CODE, ITEM_NAME as NAME 
    , 'UPDATED' as COMP_RSLT from ITEM
    where ITEM_CODE in 
    ( select A.ITEM_CODE from ITEM as A , ITEM_HISTORY as B
        where A.ITEM_CODE = B.ITEM_CODE and A.USER_UPDATE_DATETIME != B.USER_UPDATE_DATETIME )
order by CODE desc