SELECT
     ITEM_CODE AS "CODE"
    ,ITEM_NAME AS "NAME"
    ,'ADDED' AS "COMP_RSLT"
FROM(
        SELECT
             ITEM_CODE
            ,ITEM_NAME
        FROM
            ITEM
        EXCEPT
        SELECT
             ITEM_CODE
            ,ITEM_NAME
        FROM
            ITEM_HISTORY
)
UNION
SELECT
     ITEM.ITEM_CODE AS "CODE"
    ,ITEM.ITEM_NAME AS "NAME"
    ,'UPDATED' AS "COMP_RSLT"
FROM
    ITEM
INNER JOIN
    ITEM_HISTORY
ON
    ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
AND
    ITEM.USER_UPDATE_DATETIME != ITEM_HISTORY.USER_UPDATE_DATETIME
UNION
SELECT
     ITEM_CODE AS "CODE"
    ,ITEM_NAME AS "NAME"
    ,'DELETED' AS "COMP_RSLT"
FROM(
        SELECT
             ITEM_CODE
            ,ITEM_NAME
        FROM
            ITEM_HISTORY
        EXCEPT
        SELECT
             ITEM_CODE
            ,ITEM_NAME
        FROM
            ITEM
)
ORDER BY
    "CODE" DESC