SELECT
  CODE
 ,NAME
 ,COMP_RSLT
FROM(
SELECT
  ITEM.ITEM_CODE AS CODE
 ,ITEM.ITEM_NAME AS NAME
 ,CASE WHEN ITEM.USER_UPDATE_DATETIME = ITEM_HISTORY.USER_UPDATE_DATETIME THEN 'ADDED'
  ELSE 'UPDATED' END AS COMP_RSLT
FROM
  ITEM
INNER JOIN ITEM_HISTORY
ON ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE

UNION ALL

SELECT
  ITEM.ITEM_CODE AS CODE
 ,ITEM.ITEM_NAME AS NAME
 ,'DELETE' AS COMP_RSLT
FROM
  ITEM_HISTORY
INNER JOIN ITEM
ON ITEM_HISTORY.ITEM_CODE = ITEM.ITEM_CODE
WHERE ITEM.ITEM_CODE IS NULL
)
ORDER BY CODE DESC