select
    ITEM_CODE as 'CODE'
    , ITEM_NAME as 'NAME'
from
    ITEM
where
    not exists
        (
        select
            ITEM_CODE
        from
            ITEM_HISTORY
        where
            ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
        )
or
    if
    (
        exists
        (
            select
                ITEM_CODE
            from
                ITEM_HISTORY
            where
                ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
        )
        , 'NULL'
    
order by ITEM_CODE desc
;