SELECT [I].[ITEM_CODE] AS [CODE]
,CASE WHEN [I].[ITEM_NAME] <> [IS].[ITEM_NAME]
        THEN [I].[ITEM_NAME]
        WHEN [I].[ITEM_NAME] IS NOT NULL
        AND [IS].[ITEM_NAME] IS NULL
        THEN [I].[ITEM_NAME]
        ELSE NULL
        END AS [NAME]
FROM [ITEM] AS [I]
LEFT OUTER JOIN [ITEM_HISTORY] AS [IS]
ON [I].[ITEM_CODE] = [IS].[ITEM_CODE]
ORDER BY [I].[ITEM_CODE] DESC