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