select
 *
from
(select
   i.ITEM_CODE as "CODE"
  ,i.ITEM_NAME as "NAME"
 from
  ITEM i
 join
  ITEM_HISTORY ih
 on
  i.ITEM_CODE = ih.ITEM_CODE
 where
  i.ITEM_NAME <> ih.ITEM_NAME
 union
 select
    i.ITEM_CODE as "CODE"
   ,NULL as "NAME"
 from
  ITEM i
 join
  ITEM_HISTORY ih
 on
  i.ITEM_CODE = ih.ITEM_CODE and i.ITEM_NAME = ih.ITEM_NAME
 union
 select
   i.ITEM_CODE as "CODE"
  ,i.ITEM_NAME as "NAME"
 from
  ITEM i
 where
  not exists
 (select
   '1'
  from
   ITEM_HISTORY ih
  where
   i.ITEM_CODE = ih.ITEM_CODE
 )
)
order by
 "CODE" desc
;