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