SELECT 
    I.ITEM_CODE AS CODE,
    CASE 
        WHEN H.ITEM_NAME IS NULL 
        THEN I.ITEM_NAME
        WHEN I.ITEM_NAME != H.ITEM_NAME 
        THEN I.ITEM_NAME
        ELSE NULL
    END AS NAME
FROM 
    ITEM I
LEFT JOIN 
    ITEM_HISTORY H
ON 
    I.ITEM_CODE = H.ITEM_CODE
ORDER BY 
    I.ITEM_CODE DESC;