select
    CODE,
    NAME,
    COMP_RSLT
from
    (
        select
            b.ITEM_CODE CODE,
            b.ITEM_NAME NAME,
            'ADDED' COMP_RSLT
        from
            ITEM b
            left join ITEM_HISTORY c on b.ITEM_CODE = c.ITEM_CODE
        where
            c.ITEM_CODE IS NULL
        union 
        select
            d.ITEM_CODE CODE,
            d.ITEM_NAME NAME,
            'DELETE' COMP_RSLT
        from
            ITEM e
            right join ITEM_HISTORY d on e.ITEM_CODE = d.ITEM_CODE
        where
            e.ITEM_CODE IS NULL
        union 
        select
            g.ITEM_CODE CODE,
            g.ITEM_NAME NAME,
            'UPDATED' COMP_RSLT
        from
            ITEM g
            inner join ITEM_HISTORY h on g.ITEM_CODE = h.ITEM_CODE
        where
            h.USER_UPDATE_DATETIME <> g.USER_UPDATE_DATETIME
    ) a
order by
    CODE desc