select
    ITEM_CODE as CODE
  , case
      when p.ITEM_NAME != c.ITEM_NAME then c.ITEM_NAME
      when p.ITEM_NAME is null        then c.ITEM_NAME
      else                                 null
    end as NAME
from
                  ITEM         c
  left outer join ITEM_HISTORY p using(ITEM_CODE)
order by
  ITEM_CODE  desc
;