with ta as (select ITEM_CODE, ITEM_NAME,  USER_UPDATE_DATETIME as time0
from ITEM),
tb as
(
select ITEM_CODE, ITEM_NAME, time0, time1
from ta
full outer join (select ITEM_CODE, ITEM_NAME, USER_UPDATE_DATETIME as time1
from ITEM_HISTORY) using ( ITEM_CODE, ITEM_NAME)),


tc as 
(select ITEM_CODE, ITEM_NAME, 
(case when time0 = time1 then "OK" when time0 is null then "DELETED" when time1 is null then "ADDED" else "UPDATED" end) as COMP_RSLT
from tb)

select ITEM_CODE as CODE, ITEM_NAME as NAME, COMP_RSLT from tc where COMP_RSLT != "OK"
order by ITEM_CODE desc