select ITEM.ITEM_CODE as CODE,
       CASE
         WHEN ITEM_HISTORY.ITEM_NAME IS NULL THEN ITEM.ITEM_NAME
         WHEN ITEM.ITEM_NAME <> ITEM_HISTORY.ITEM_NAME THEN ITEM.ITEM_NAME
         ELSE NULL
       END as NAME
   from ITEM
   left join ITEM_HISTORY
   on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
order by ITEM.ITEM_CODE DESC