SELECT
    ITEM_CODE AS CODE,
    ITEM_NAME AS NAME,
    COMP_RSLT
FROM (
    SELECT
        ITEM_CODE,
        ITEM_NAME,
        'DELETED' AS COMP_RSLT
    FROM ITEM_HISTORY AS H
    WHERE
        NOT EXISTS(
            SELECT * FROM ITEM WHERE ITEM_CODE = H.ITEM_CODE
        )

    UNION

    SELECT
        I.ITEM_CODE,
        I.ITEM_NAME,
        'UPDATED' AS COMP_RSLT
    FROM ITEM I
    JOIN ITEM_HISTORY AS H
        ON H.ITEM_CODE = I.ITEM_CODE
    WHERE
        I.USER_UPDATE_DATETIME <> H.USER_UPDATE_DATETIME

    UNION

    SELECT
        ITEM_CODE,
        ITEM_NAME,
        'ADDED' AS COMP_RSLT
    FROM ITEM AS I
    WHERE
        NOT EXISTS(
            SELECT * FROM ITEM_HISTORY WHERE ITEM_CODE = I.ITEM_CODE
        )
) AS T
ORDER BY
    CODE DESC