SELECT
    I.ITEM_CODE AS CODE,
    CASE 
        WHEN I.ITEM_NAME IS NOT NULL AND IH.ITEM_NAME IS NULL THEN I.ITEM_NAME
        WHEN I.ITEM_NAME != IH.ITEM_NAME 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;